Describe the production costs in the equation form Y $=$ f $+$ vX

Trade Industries, LLC is using the account analysis approach to identify the behavior of production costs for a month in which it produced $500$ units.

Materials in Used in Production $$250,000$ $$250,000$ $$0$

Labor Used in Production $$124,000$ $$120,000$ $$4,000$

Production Facility Costs $$109,000$ $$90,000$ $$19,000$

Total Production Cost $$484,000$ $$460,000$ $$23,000$