Insufficient data to separate fixed and variable costs Steps:

• Identify semi-variable cost structure: total cost = fixed cost + (variable rate × activity level).
• Note only one data point provided: 236,000 enquiries at $425,000 total cost.
• Recognize that two activity levels are required to solve for fixed cost and variable rate (e.g., via high-low method).
• Conclude prediction for 350,000 enquiries impossible without additional data. Not enough information. Why B is correct:
• Cannot confirm; lacks supporting data point for calculation. Why the others are wrong:
• A: Arbitrary value not derivable from given data.
• C: Too low; resembles partial variable cost but unsubstantiated.
• D: Too low; possibly miscalculated increment but invalid without components.

Final answer: Not enough information.