Hi, I'm just having a difficult time figuring out the formula here.

I think the answer is Y=45,000+1x but I just want to make sure I'm correct. The mixed utilities is confusing me a little.

Pavot Industries manufactures handcrafted furniture. The accountant is attempting to gain control of the overhead costs. Because the furniture is crafted by hand. direct labour hours are used to apply the overhead. The accountant has gathered the following data relating to direct labour hours and total overhead costs for a six-year period: Direct labour hours Total factory overhead costs 20x2 46.300 352972000 20X3 36.000 $2?6.000 20x4 40.300 $262,500 zcxs 43.000 $233,000 203(6 45.000 $254,250 Total factory overhead consists of supervisory salaries. which are xed at $195,000. and utilities costs, which are mixed. Using the high-low method, which of the following is the correct cost formula for utilities costs