Presented below are the production data for the first six months of the year for the mixed costs incurred by Venus Company. Month January February March April May June Cost $5,300 $5,460 $6,800 $10,500 $5,900 $7,360 Units 4,100 3,500 5,500 7,500 5,060 6,630 Venus Company uses the high-low method to analyze mixed costs. How would the cost function be stated? O A. y = $5,040 + $1.56X O B. y = $10,500 + $1.40X O C. y = $3,140 + $1.26X D. y = $1,050 + $1.26X