Westgate Manufacturing Company decides to relate total factory overhead costs to direct labor hours (DLH) to develop a cost-volume formula in the form of y = a + bx. Observations from 2019 are collected. They are given and on the excel file. Month Direct Labor Hours 9,000 19.000 11.000 14,000 23,000 January February March April May June July August September October November December Total 12,000 12,000 22,000 7,000 13,000 15,000 17,000 174,000 hours Factory Overhead 13,000 20,000 14,000 16,000 25.000 20.000 20.000 23,000 14,000 22.000 18,000 18,000 $225,000 Using the High-Low Method, calculate the variable rate