ACCA FINAL ASSESSMENT.. PLZZ SOLVE THIS

(8) Binsey Ltd uses regression analysis to forecast future monthly costs. Using historic
information the accountant has produced the following equation which will be used
to predict future monthly costs:
TC = 4Q + 600
Where Q is the number of units produced each month.
Which of the following statements is correct?
A Variable costs = $600 per unit, Fixed costs = $400 per month
B Annual fixed costs = $48,000
C Annual fixed costs = $7,200
D Variable costs = $40 per unit, Fixed costs = $7,200 per month