The White Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fxed or variable. White Company has heard about a method of measuring cost functions called the high-low method and has decided to use it in this situation Month January February March April May June Cost $40,000 $36.060 $42,700 $51,800 $70,400 $60,700 Hours 3,680 3,000 3,440 5,010 6,400 4.250 What is the estimated total cost at an operating level of 3,000 hours? O A $36,060 O B. $70,400 OC. $36,171 OD $30,300