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The following computer printout estimated overhead costs using multiple regression: Regression Statistics R Square 0.94 Standard Error 75 Observtions 160 Coefficients Standard Errort Stat P-value Intercept 1000 510.204 1.96 0.025 Setup hours 25 0.305 81.96 0.0001 # of parts 100 10.527 9.5 0.0001 The cost formula is: The cost formula is: O A. Overhead = $ 1000 + $25 Setup hours + $100 x # of parts O B. Overhead = $25 x Setup hours + $100 x # of parts O C. Overhead = $510.204 + $0.305 x Setup hours + $10.527 x # of parts OD. Overhead = $1000x 0.94