Board Games, Inc. makes board games. The following data pertains to the last six months: Direct Labor Hours Manufacturing Overhead Month 1 Month 2 Month 3 Month 4 Month 5 45,000 68,000 57,000 52,000 34,000 25,000 $295,000 $320,000 $323,000 $247,250 $178,200 $167,500 Month 6 Based on this data, what is the linear cost equation? (Round intermediary calculations to the nearest cent.) OA. y=$5.10X + $35,175 OB. y= $3.55X+ $78,600 OC. y= $0.28X + $152,500 D. Cannot be determined from information given.