The Barnett Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed or variable. Barnett Company has heard about a method of measuring cost functions called the high-low method and has decided to use it in this situation. Cost Dir Labor Hours $24,000 5,500 24,900 5,250 36,400 7,500 44,160 9,750 45,000 9,500 What is the cost function? a) y = $43,191 + $0.19X b) y = $41,900 + $0.23X c) y = $4,875 + $4.28X d) y = $2,430 + $4.28X