The Connors Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed or variable. Connors Company has heard about a method of measuring cost functions called the highlow method and has decided to use it in this situation.

Cost $22,000 $26,700 $35,000 $40,000 $38,900 Hours 5,500 6,400 7,750 10,300 9,250 What is the estimated total cost at an operating level of 8,300 hours? . A. $32,233 B. $32,500 O c. $31,125 OD. $33,200