Based on analyzing the relationship of total factory overhead $(Y)$ to direct labor hours $(x).$ The following relationship was found:

$Y=$$$1,000+$$$2x$

The $$2$ in the equation is an estimate of:

A$.$ Total fixed costs.

B$.$ Variable overhead costs per direct labor hour.

C$.$ Total overhead costs.

D$.$ Fixed overhead costs per direct labor hour.

E$.$ Total direct labor hours.

A

B

C

D

E