The White Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed 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 Cost $40,000 $38,640 $43,000 $50,300 $70,800 $61,900 Hours 3,690 2,800 3,450 5,130 6,000 4,250 April May June What is the estimated total cost at an operating level of 3,500 hours? O A. $80,460 O B. $35,175 O C. $45,675 OD. $38,759