XYZ Company's accountant is estimating next period's total overhead costs (Y). She performed three regression analyses, the first is based on direct labor hours (DLH), the second is based on machine hours (Mhr), and the third is based on quantity produced (Q). The results were: [Y=$95,000 + $9xDLH; R-square - 0.90]; [Y= $120,000 + $5xMhr; R- square = 0.10); [Y=190,000+20; R-square=0.55). How much of the variations on the overhead costs is explained by the direct labor hours (DLH)? Select one: a. 55% b. 90% c. 10% d. 45% e. None of the answers given XYZ company has a selling price of $30, and variable costs of $24 per unit. When 12,000 units are sold, profits equaled $60,000. How many units must be sold to break-even? Select one: a. 5,000 b. 6,000 c. None of the given answers d. 8,000 e. 2,000