Longberry Corporation Manufactures and Sells Party Items Let
a = Fixed Production Costs Per Month
B =

Longberry Corporation manufactures and sells party items. The following representative direct labor hours and production costs are provided for a four-month period: $\begin{array}{ccc}\text { Month } & \text { Direct Labor Hours } & \text { Production Costs }\\\hline\text { May } & 3,600 & \$ 15,000 \\\text { June } & 4,800 & 17,500 \\\text { July } & 6,000 & 20,000 \\\text { August } & 4,800 & 17,500 \\\text { Total } & 19,200 & \$ 70,000\end{array}$
Let
A = Fixed production costs per month
B = Variable production costs per direct labor hour
N = Number of months
X = Direct labor hours per month
Y = Total monthly production costs
S = Summation
Predict a cost for 5,000 labor hours.

A) $17,900
B) $17,700
C) $16,667
D) $30,400