please answer both questions

Based on analyzing the relationship of total factory overhead () to direct labor hours 00. The following relationship was found: Y-$1,000 +52x The relationship is: O Data shift O Nonlinear O Linear, O Probabilistic. National Inc. manufactures two models of CMD that can be used as cell phones, MPX and digital camcorders. Model High F Great P Annual Sales in Units 10,000 16,000 National uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows: High F 38.00 17.52 Great P $25.40 $13.14 materials Direct labor Budget factory overhead Englineering and Design Quality Control Machinery Miscellaneous Overhead Total 2.409 engineering hours 404,712 269,808 539,616 134.904 1.349.040 12,848 inspection hours 33,726 machine hours 26.400 direct labor hours National's controller had been researching activity based costing and decided to switch to it. A special study determined Nat tionals two products have the following budgeted activities High F 969 5,648 20,286 12.000 Great P 1,440 7,200 13,440 14,400 neering and design hours Engi Quality control inspection hours Machine hours Labor hours Great P model per unit is (rounded to the nearest cent): Using activity-based costing, applied miscellaneous overhead for the $4.60 O $9.45 O $13.44 $15.12 O $42.61