Answer the Following Questions Using the Information Below:
the Bovise

Answer the following questions using the information below:
The Bovise Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed or variable. Bovise Company has heard about a method of measuring cost functions called the high-low method and has decided to use it in this situation.
$$\begin{array} { l r r } \text { Month } & \text { Cost } & \text { Hours } \\\text { January } & \$ 40,000 & 3,600 \\\text { February } & 38,500 & 3,000 \\\text { March } & 36,280 & 3,300 \\\text { April } & 38,000 & 3,500 \\\text { May } & 69,850 & 5,850 \\\text { June } & 45,000 & 4,250\end{array}$$
-How is the cost function stated?

A) y = $26,672 + $11.94X
B) y = $1,360 + $11.37
C) y = $31,350 + $12.83X
D) y = $5,500 + $11X