Fromme's Frocks Has the Following Machine Hours and Production Costs

question 93

Multiple Choice

Fromme's Frocks has the following machine hours and production costs for the last six months of last year:
$\begin{array}{lrr}&\text { Machine }\\\text {Month}&\text {Hours}&\text {Production Coption}\\\text { July } & 15,000 & \$ 12,075 \\\text { August } & 13,500 & 10,800\\\text { September } & 11,500& 9,580\\\text { October } & 15,500 & 12,080\\\text { November } & 14,800& 11,692 \\\text { December } & 12,100 & 9,922\end{array}$

If Fromme expects to incur 14,000 machine hours in January, what will be the estimated total production cost using the high-low method?

• A) $8,750.00.
• B) $11,142.50.
• C) $22,400.00.
• D) $10,889.10.