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 $316,000 Month 3 57,000 $323,000 Month 4 52,000 $247,250 Month 5 34,000 $178.200 Month 6 30,000 $158,500 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. $0.18 O B. $4.38 O C. $4.55 OD. $0.23