The Monthly High and Low Levels of Units and Total

The monthly high and low levels of units and total manufacturing overhead for Ratnere Company are shown below:

-Refer to the above data. The cost formula for Ratnere's monthly overhead cost can be expressed as:

A) $2.65 average cost per unit.
B) $1.75 average cost per unit.
C) $24,000 fixed cost plus $1.00 per unit.
D) $72,000 fixed cost + $2.00 per unit.