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 68,000 $319,000 Month 3 57,000 $323,000 Month 4 52,000 $247.250 Month 5 34,000 $178,200 Month 6 31,000 $165,500 Based on this data, what is the linear cost equation? (Round intermediary calculations to the nearest cent.) O A. y = $4.18X + $34,755 B. y = $4.15X + $36,800 C. y = $0.24X + $153,500 OD. Cannot be determined from information given