Shum Manufacturing, which uses the high-low method, makes a product called Kwan. The company Incurs three different cost types (A, B, and C) and has a relevant range of operation between 2,400 units and 15,000 units per month. Per-unit costs at two different activity levels for each cost type are presented below. 4,800 units 7,200 units $5 Type B $8 Type C $7 Total $20 6 8 5 19 The cost formula that expresses the behavior of Shum's total cost is: Multiple Choice Y = $57,600+ $8X. Y = $38,400 + $5X. Y = $67,200+ $6X. Y $24,000 +$19X. Y = $0 + $20X.