total cost

total cost

Frazier Manufacturing Company collected the following production data for the past month:

Units Produced		Total Cost
1,600		$33,000
1,300		28,500
1,500		33,750
1,100		24,750

If the high-low method is used, what is the monthly total cost equation?

Total cost = $0 + $22.50/unit

Total cost = $4,950 + $18/unit

Total cost = $8,250 + $15/unit

Total cost = $6,600 + $16.50/unit

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