Month Total Overhead Costs Labor Hours March $50,000 2,000 April 70,000 3,000 May 55,000 1,500 June 65,000 3,500 July 55,000 1,000 August 65,000 2,000 September 45,000 1,500 October 80,000 4,000 November 55,000 2,500 December 60,000 2,500 Using the regression function in MS Excel, obtain an ANOVA output that gives a cost function. How much will the total overhead costs increase for every additional labor hour? If there are no labor hours, what will the total overhead costs be? What is the fixed cost