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 66,000 $318,000 Month 3 57,000 $323,000 Month 4 52,000 $247,250 Month 5 34,000 $178,200 Month 6 26,000 $159,500 Based on this data, what is the value of "V" in the equation y = vx + f? (Round intermediary calculations to the nearest cent.) O A. $0.25 O B. $5.21 O C. $0.18 OD. $3.96