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 60,000 57,000 52,000 34,000 23,000 Manufacturing Overhead $295,000 $316,000 $323,000 $247,250 $178,200 $161,500 Based on this data, what is the linear cost equation? (Round intermediary calculations to the nearest cent.) O y = $5.80X + $30,685.00 O y = $4.18X + $65,200 O y = $0.24X + $154,500 Cannot be determined from information given