Board Games, Inc. makes board games. The following data pertains to the last six months: Direct Labor Hours Manufacturing Overhead $295,000 $313,000 $323,000 $247,250 $178,200 $162,500 Month 1 45,000 Month 2 62,000 57,000 52,000 34,000 Month 3 Month 4 Month 5 Month 6 31,000 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. $4.85 O B. $0.18 O C. $0.21 O D. $4.27