Question: Presented below are the production data for the first six months of the year for the mixed costs incurred by Gallup Company. Month Cost Units

Presented below are the production data for the first six months of the year for the mixed costs incurred by Gallup Company.

Month Cost Units

January $4,890 4,100

February 4,024 3,200

March 6,480 5,300

April 8,840 7,500

May 5,800 4,800

June 7,336 6,600

Gallup Company uses the high-low method to analyze mixed costs.

How would the cost function be stated?

y = $440 + $1.12X

y = $3,562.30 + $0.144X

y = $107.20 + $1.12

y = $7,850 + $0.132X

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