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

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. $$\begin{array} { | l | r | r | } \hline \text { Month } & \text { Volume } & \text { Total costs } \\\hline \text { January } & 5,000 & \$ 2,700 \\\hline \text { February } & 7,000 & \$ 3.700 \\\hline \text { March } & 6,000 & \$ 3.400 \\\hline\end{array}$$ 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