Month	Labour Hours (X)	Overhead Costs (Y)
	Jan	201	$416
	Feb	177	$386
	Mar	288	$518
	Apr	301	$536
	May	187	$404
	Jun	266	$489
	Jul	150	$308
	Aug	350	$580

What is the slope of this data, using the high-low method?

$1.66

$2.33

$1.36

$0.74

What amount is given by the sum of direct materials, direct labour, and manufacturing overhead incurred?

total cost of work in process

cost of goods available for sale

total manufacturing costs

cost of goods manufactured