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What is the linear cost? equation

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Family Fun? Time, Inc. makes board games. The following data pertains to the last six? months:

                    Direct Labor Hours      Manufacturing Overhead

Month 1              ?45,000                           ?$295,000

Month 2                68,000                           $318,000

Month 3                   ?57,000                     ?    $323,000

Month 4                   ?52,000                         $247,250

Month 5                    ?34,000                         ?$178,200

Month 6                        32,000                       $161,500

Problem 1: Based on this? data, what is the linear cost? equation?

Reference no: EM132751466

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