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 64,000 57,000 52,000 34,000 32,000 Manufacturing Overhead $295,000 $319,000 $323,000 $247,250 $178,200 $159,500 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. $4.98 OC. $4.23 OD. $0.20