Smith Products Has Determined That the Number of Machine Hours

Smith Products has determined that the number of machine hours worked (MH) drives the amount of manufacturing overhead incurred (MOH) . On the basis of this relationship, a staff analyst has constructed the following regression equation: MOH = $240,000 + 8MH. Which of the choices correctly depicts the nature of Smith's variables? $\begin{array} { | l | l | l | l | } \hline & \text { Dependent } & & \text { Independent } \\\hline 1 & \mathrm { MOH } & & \mathrm { MOH } \\\hline 2 & \mathrm { MOH } & & \mathrm { MH } \\\hline 3 & \mathrm { MH } & & \mathrm { MOH } \\\hline 4 & \mathrm { MH } & & \mathrm { MH } \\\hline 5 & 8 & & 240.000 \\\hline\end{array}$

A) 1
B) 2
C) 3
D) 4
E) 5