Using Excel's multiple regression analysis function on the data in the following table, the estimated overhead, when setups are 23 and hours are 1200 is closest to Overhead $ 43,000 $ 63,000 $ 54,000 $ 65,000 $ 70,000 Setups 10 25 22 20 24 Hours 1,800 2,300 1,300 2,200 2,150 O $53,991 O $54,108 $54.446 O $53,109