Durham Shoes documented their production levels and overhead costs for the past five months as follows Production Overhead Costs January 10,500 pairs $40,250 February 10,675 pairs $41,000 March 11,500 pairs $44,250 April 12,500 pairs $45,250 May 11,000 pairs $43,750 Using the high-low method, what is the overhead cost equation? Select one: a. Y = $0+ $3.83 X O b. Y = $76,500 + $2.50 X C. Y = $14,000 + $2.50 X O d. Y = $29,750 + $3.62 X e. Y = $29,750 + $2.50 X