The Following Information Was Taken from a Computer Printout Generated

Multiple Choice

The following information was taken from a computer printout generated with the least-squares method for use in estimating overhead costs:
$\begin{array}{lr}\text { Slope } & 45 \\\text { Intercept } & 5,700 \\\text { Correlation coefficient } & .72 \\\text { Activity variable } & \text { Direct labour hours }\end{array}$
What is the cost formula?

A) Overhead = $5,700 - $45X
B) Overhead = $5,700 + $45X
C) Overhead = $5,700 + ($45 * 0.72)
D) Overhead = $5,700 * 0.72