Adriana Corporation manufactures football equipment. Multiple regression results from the data of Adriana Corporation are as follows: Equation: Overhead = $24,478 + ($31.20 Labor-hours) + ($41.90 Machine-hours) Statistical data Correlation coefficient R .988 .976 Required: Estimate overhead using the multiple regression results, assuming that the company expects the plant to operate at a monthly average of 9,140 machine-hours and 3,010 labor-hours next year. Overhead costs