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Labour Overhead Month Hours (X) Costs (Y) Jan 199 $414 Feb 177 $384 Mar 290 $518 Apr 299 $535 May 184 $401 Jun 267

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Labour Overhead Month Hours (X) Costs (Y) Jan 199 $414 Feb 177 $384 Mar 290 $518 Apr 299 $535 May 184 $401 Jun 267 $489 Jul 120 $310 Aug 320 $600 What is the slope of this data, using the high-low method? $0.69 O $136 O $1.88 O $1.45

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