The following data relates to the operation of a company over a period of two years; year 1: 12,000 units in output level, Ghc21,000 in cost with an inflation index of 1.05; year 2: 16,000 units in output level, Ghc26,750 in cost with an inflation index of 1.03. The total variable cost for 14000 units at an inflation index of 1.08 will be

• A. Ghc21,840
• B. Ghc21,000
• C. Ghc22,680
• D. Ghc20,300