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

Cost	Hours
$20,000	7,000
12,200	4,000
17,000	5,200
15,640	4,900
18,200	6,000
22,080	7,800
21,200	7,480
18,600	6,760

The total cost at an operating level of 2,850 hours would be

A. $14,697. B. $9,210. C. $11,212. D. $19,210. E. $11,763.