Bertie's Burritos,a Fast Food Enterprise,wants to Understand His Cost

Bertie's Burritos,a fast food enterprise,wants to understand his cost structure.He collected data,which appears below,to analyze costs using the high-low method. $$\begin{array} { l c c } \text { Nonth } & \text { Valume } & \text { Total casts } \\\text { Jaramy } & 5,000 & \$ 2,700 \\\text { February } & 7,000 & \$ 3,700 \\\text { Nerch } & 6,000 & \$ 3,400\end{array}$$ Which is true?

A) Estimated variable costs are 70 cents per burrito
B) Fixed costs cannot be estimated
C) Estimated fixed costs are $200
D) Total costs at volume of 8,000 are estimated at $4,200
E) C and D only