Board Games, Inc. makes board games. The following data pertains to the last six months:

Direct Labor Hours Manufacturing Overhead

Month 1 45,000 $295,000

Month 2 59,000 $ 317, 000

Month3 57,000 $323,000

Month 4 52,000 $247,250

Month 5 34,000 $178,200

Month 6 27,000 $ 166,500

Based on this data, what is the linear cost equation? (Round intermediary calculations to the nearest cent.)

A. y = $ 0.21 X + $ 150 comma 500 B. y = $ 4.70 X + $ 39 comma 700 C. y = $ 4.76 X + $ 29 comma 970 D. Cannot be determined from information given.