Braunhaus Industries is in the process of analyzing its manufacturing overhead costs. Braunhaus Industries is not sure if the number of units produchours is theH $($ClickRequiremenRequiremerto the nearey$=$sx$+$Data tableMonthJulyAugustSeptemberOctoberNovember.DecemberDirectLabour Units MOH Cost MOH Cost perManufacturing$470,000517,000428,000453,00022,80026,200$Print$19,00021,800557,00029,000439,00019,5003,630$ $$4,3404,1903,4205,7703,260$Done$20\mathrm{.}61$ S$19\mathrm{.}7322\mathrm{.}5320\mathrm{.}7819\mathrm{.}2122\mathrm{.}51129\mathrm{.}48119\mathrm{.}12102\mathrm{.}15132\mathrm{.}4696\mathrm{.}533\mathrm{.}0\mathrm{.}44$ OT $1-$X$134\mathrm{.}66$Ising DL hours as the costOverhead Costs Hours Produced per DL Hour Unit Produced