Questions 1-3 are based on the following information: Salter Manufacturing Company produces inventory in a highly automated assembly plant in Fall River, Massachusetts. The automated system is in its first year of operation and management is still unsure of the best way to estimate the overhead costs of operations for budgetary purposes. For the first six months of operations, the following data were collected: Month January Machine-hours Kilowatt-hours Total Overhead Costs 4,560 5,384,000 $405,600 February 4,380 5,208,000 404,160 March 4,680 5,400,000 407,040 April 3,960 5,148,600 404,160 May 3,900 5,040,000 391,200 June 3,720 4,939,200 384,000 What is the estimated cost function with machine hours as the cost driver? OA.y $267,000+ $25X B. y $294,720 + $24X Ocy $296,000+ $22X OD.y $236,000+ $34X QUESTION 2 What is the estimated cost function with Kilowatt-hour as the cost driver? OA.y $167,000+ $0.04X O By $137,040 + $0.05X Ocy $196,000 + $0.05X OD.y $194,720 + $0.04X