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=$150,000 + $ 10xDLH: R-square = 0.11]: [Y- $190,000 + $5xMhr, R-square - 0.951: Y=200,000+20; R-square-0.52). Based on this information, which cost driver do you recommend? Select one: O a. Quantity produced (Q) O b. None of them O c. Direct labor hours (DLH) O d. All cost drivers are the same O e. Machine hours ( Mr) XYZ Company uses the high-low method to analyze mixed costs. During the year, the highest level of activity was in May and the lowest level of activity was in February. In February, the company worked 11,00 hours and had a total cost of $46,300. In May, the company worked 27,000 hours and had a total cost of $110,300. What is the estimated total cost at an operating level of 16,000 hours? Select one: O a. $66,300 b. $70,300 O c. $47,550 d. $74,300 O e None of the answers given