Valley Company uses the high-low method to analyze production costs. The following information relates to the production data for the first six months of the year.

Month	Cost(Y)	Hours(H)
January	$ 8,602	6,590
February	$ 7,810	6,010
March	$ 9,760	7,560
April	$ 7,495	5,760
May	$ 7,260	5,560
June	$ 9,323	6,810

What is the estimated total cost at an operating level of 8,000 hours?

Multiple Choice

• $9,510.

• $9,820.

• $10,170.

• $10,310.

• None of these answers are correct.