The College of Business at Northeast College Is Accumulating Data

The College of Business at Northeast College is accumulating data as a first step in the preparation of next year's budget development.One cost that is being looked at closely is administrative costs as a function of student credit hours.Data on administrative costs and credit hours for the past thirteen months are shown below:
$$\begin{array} { | l | r | r | } \hline \text { Month } & \text { Actinistrative Costs } & \text { Credit Hours } \\\hline \text { July } & \$ 129,301 & 250 \\\hline \text { August } & 82,613 & 115 \\\hline \text { September } & 225,580 & 1,392 \\\hline \text { October } & 216,394 & 1,000 \\\hline \text { November } & 258,263 & 1,309 \\\hline \text { December } & 184,449 & 1,112 \\\hline \text { January } & 219,137 & 1,339 \\\hline \text { February } & 245,000 & 1,373 \\\hline \text { March } & 209,462 & 1,064 \\\hline \text { April } & 191,925 & 1,123 \\\hline \text { May } & 249,978 & 1,360 \\\hline \text { June } & 170,418 & 420 \\\text { July } & 128,167 & 315 \\\hline \text { Total } & \$ 2,510,687 & 12,172 \\\hline \text { Average } & \$ 193,130 & 936 \\\hline\end{array}$$
The controller's office has analyzed the data and has given you the results from the regression analysis:


If the controller uses the high-low method to estimate costs,the variable cost per credit hour is:

A) $82.33.
B) $103.56.
C) $111.96.
D) $201.22.