Kane Corporation Found Its Maintenance Cost and Sales Dollars to Be

Kane Corporation found its maintenance cost and sales dollars to be somewhat correlated.Last year's high and low observations were as follows: $\begin{array}{cc}\text { Maintenance Cost } & \text { Sales } \\\hline\$ 36,000 & \$ 400,000 \\\$ 42,000 & \$ 600,000\end{array}$ What is the fixed portion of the maintenance cost?

A) $12,000
B) $24,000
C) $30,000
D) $42,000