The following data relates to the operation of a company over a period of three years; sales of ghc400000, ghc300000, and ghc450000 for years 1, 2, 3 respectively. The selling price during these periods were ghc100, ghc150, and ghc200, and the profits made on these sales are ghc80000, ghc60000, and ghc90000 for years 1, 2 and 3 respectively. Using the High-Low method, the estimated cost function is

• A. C = 160000 +40x
• B. C = 150000 +100x
• C. C = 160000 + 30x
• D. C = 120000 + 40x