Board Games, Inc. makes board games. The following data pertains to the last six months: Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Direct Labor Hours 45,000 63,000 57,000 52,000 34.000 31,000 Manufacturing Overhead $295,000 $313,000 $323,000 $247,250 $178,200 $161,500 Based on this data, what is the value of "v" in the equation y = VX + f? (Round intermediary calculations to the nearest cent.) O $4.73 $4.31 $0.18 O $0.21