The Bovise Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed or variable. Bovise Company has heard about a method of measuring cost functions called the

highminuslow

method and has decided to use it in this situation.

Month	Cost	Hours
January	$40,000	3 comma 6103,610
February	36 comma 96036,960	3 comma 3003,300
March	42 comma 80042,800	3 comma 4603,460
April	50 comma 90050,900	5 comma 1605,160
May	69 comma 96069,960	6 comma 6006,600
June	60 comma 30060,300	4,250

How is the cost function stated?

A.

y =

$ 33 comma 000$33,000

+

$ 11.20$11.20X

B.

y =

$ 36 comma 960$36,960

+

$ 10.60$10.60X

C.

y =

$ 69 comma 960$69,960

+

$ 10.00$10.00X

D.

y =

$ 3 comma 960$3,960

+

$ 10.00$10.00X