$68,700
$58,700
$30,000
$83,333.34
✅ The correct answer is C.
Slope coefficient = Difference in costs ÷ Difference in machine hours
Slope coefficient = Difference in costs ÷ Difference in machine hours
Difference in cost = Difference in machine hours × Slope coefficient
= 50000 × 0.60 = $30,000