United Companys management accountant generated the following regression analysis. The regression for use in estimating overhead costs is:

Slope	55
Intercept	2,300
Correlation coefficient	.72
Independent variable	Direct labor hours

The cost formula for overhead cost based on this data is ________.

y = $2,300 + $55x

y = $2,300 - $55x

y = $2,300 + ($55 - 0.72x)

y = $2,300 - 0.72x