Can someone help me with this question please,

i was told the answer for Y = $41,000+$28X but this is wrong.

i'm new to accounting, i'd appreciate your help

Exercise 6-6 Examining Cost Behaviour and Contribution Margin (LO1 - CC1, 3; LO2 - CC7; LO3 - CC12) Bikes Manufacturing produces and sells children's bikes at an average price of $120. Its costs are as follows: direct materials, $12; direct labour, $6; variable overhead, $4; sales commission, 5% of price. Its fixed monthly costs are $54,000. Required: 1. Using the above cost data, set up a monthly cost equation. Y = X