Conundrum Inc. managers are trying to predict their overhead costs more accurately. In order to do that they have collected data on several potential cost drivers. Use the data to find what you consider to be the best total cost function.

Explain your choice. Include all data you used to make your decision.

Month	Overhead Cost	Direct Labor Hours	Machine Hours	Set Up Hours
Jan	$447,000	100	2,000	4
Feb	$600,000	450	3,000	9
Mar	$392,000	300	1,500	4
Apr	$448,000	700	1,600	8
May	$552,000	500	3,100	5
Jun	$860,000	900	3,200	17
Jul	$397,000	525	1,150	7
Aug	$493,000	800	1,500	9
Sep	$448,000	750	1,300	10
Oct	$530,000	200	1,920	4
Nov	$380,000	400	830	11
Dec	$724,000	600	4,400	18
Jan	$553,000	1,000	2,500	10
Feb	$464,000	1,200	2,400	6
Mar	$520,000	1,175	2,800	12
Apr	$618,000	925	3,750	2
May	$780,000	1,150	4,690	25
Jun	$900,000	1,250	6,000	23
Jul	$664,000	980	4,060	20
Aug	$760,000	1,200	4,200	16
Sep	$560,000	1,000	2,750	8
Oct	$806,000	825	5,170	20
Nov	$705,000	800	3,580	23
Dec	$866,000	1,000	5,500	17