please answer the requirement 5

Berg Industries is in the process of analyzing its manufacturing overhead costs Berg Industries is not sure if the number of units produced or number of direct labour hours is the best cost driver to use for predicting manufacturing overhead costs The following information is available (Click the icon to view the information.) Requirements Data Table Manufacturing Month Overhead Costs July $ 457.000 August 512 000 September ... 421.000 October 449,000 November 571.000 December 434.000 Labour Units MOH Cost per MOH Cost per Hours Produced DL Hour Unit Produced 23 200 3.580 $ 1970 $ 127 65 26,600 4.290 19.25 119 35 19.000 4.240 22.16 99 29 21.500 3.430 20.88 130 90 31,000 5,730 18.42 99.65 19,700 3.220 2203 13478 Print Done Requirement 5. Use the high-low method to determine Berg Industries' MOH cost equation using DL hours as the cost driver . Assume that management believes that all data are accurate and wants to include all of it in the analysis (Round the variable cost to the nearest cent and fixed costs to the nearest dollar) y=$Ox+5)