Fontain, Inc. collected the following production data for the past month:
Units Produced Total Cost
1,600 $22,000
1,300 19,000
1,500 22,500
1,100 16,500
If the high-low method is used, what is the monthly total cost equation?
A) Total cost = $4,400 + $11/unit
B) Total cost = $5,500 + $10/unit
C) Total cost = $0 + $15/unit
D) Total cost = $3,300 + $12/unit