Based on analyzing the relationship of total factory overhead (Y) to direct labor hours (X), the following relationship was found: Y = $2,000 + $5X. The $2,000 in the equation represents: Select one: O a. None of the answers given O b. Variable factory overhead costs per direct labor hour. O c. Fixed factory overhead costs per direct labor hour. O d. Total variable factory overhead costs. O e. Total fixed factory overhead costs