The following computer printout was generated, using regression, for use in estimating overhead costs.

Intercept	5700
X Variable 1	45
Multiple R	0.3000
R Square	0.0900
Activity variable	Direct labour hours

What percentage change in overhead costs (rounded to nearest percent) can be explained by changes in direct labour hours?

Select one:

a. None of these

b. 39%

c. 100%

d. 30%

e. 9%