16. Presented below is the production data for six months showing the mixed costs incurred by Anderson Company Units Month July August September October November December Cost $5,890 $4,012 $7,480 $9,000 $5,800 $7,336 4,100 3,200 6,300 7,500 5,800 6,600 Anderson Company uses the high-low method to analyze mixed costs. The cost function is where Y-Total Cost and X-Number of units. A) Y = $440 + $1.12X B) Y = $300 + $1.16X C) Y = $440+ $1.20X D) Y = $7,850 + $0.132X