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