The following data pertain to activity and utilities costs for two recent years: Activity Level in Units Utilities Cost Year 2 12,000 $14, 600 Year 10 9,000 $12, 200 Using the high-low method, what is the cost function for utilities? Multiple Choice $0.80 per unit + $5,000 per year Utilities cost = $0.75 per unit + $6,200 per year Utilities cost = $0.90 per unit + $5,000 per year Utilities cost = 0.80 per unit + $5,000 per year None of these are correct