The financial analyst at Company ABC gathered cost information for one element of the cost of its high performance widgets. In January, when ABC made 200 units, the cost was $14,400. In February when ABC made 160 units, the cost was $11,520. Which of the following is true?

a. The cost is a fixed cost.

b. The cost is a mixed cost.

c. The cost is a mixed cost at 200 units and a variable cost at 160 units.

d. The cost is a variable cost.