Use the Following Information for Questions -What Is the Equation of the Line Using the High-Low

Multiple Choice

Use the following information for questions
$\begin{array}{c}\begin{array}{l}\\\text { Month } \\\text { Jan } \\\text { Feb } \\\text { Mar } \\\text { Apr } \\\text { May } \\\text { Jun } \\\text { Jul } \\\text { Aug }\end{array}\begin{array}{l}\text { Labour }&\text { Overhead } \\ \underline{\text { Hours (X) }}& \underline{\text { Costs (Y) }}\\200 & \$ 415 \\175 & \$ 385 \\290 & \$ 520 \\300 & \$ 534 \\185 & \$ 403 \\265 & \$ 490 \\160 & \$ 372 \\320 & \$ 564\end{array}\end{array}$

-What is the equation of the line using the high-low method and this data?

A) $564 = 180 + (1.2X)
B) X = 180+ ($1.20Y)
C) Y = $180 + ($1.2 X)
D) Y = $180 + (1.20 x 320)