Presented Below Is the Production Data for Six Months Showing

question 19

Multiple Choice

Presented below is the production data for six months showing the mixed costs incurred by Anderson Company.
$\begin{array}{lll}\text { Month }&\text { Cost }&\text { Units }\\\text { July } & \$ 5,890 & 4,100 \\\text { August } & \$ 4,012 & 3,200 \\\text { September } & \$ 7,480 & 6,300 \\\text { October } & \$ 9,000 & 7,500 \\\text { November } & \$ 5,800 & 5,800 \\\text { December } & \$ 7,336 & 6,600\end{array}$
Anderson Company uses the high-low method to analyze mixed costs.The cost function is ________ where Y= Total Cost and X= Number of units.

• A) Y = $440 + $1.12X
• B) Y = $300 + $1.16X
• C) Y = $440 + $1.20X
• D) Y = $7,850 + $0.132X