An organization accumulated the following data for the prior fiscal year:

Value of Percentage of

Quarter

Output Produced

Cost X

1

$4,750,000

2.9

2

$4,700,000

3.0

3

$4,350,000

3.2

4

$4,000,000

3.5

Based on this data, which of the following describes the value of Cost X in relation to the value of Output Produced?