Step 1: Find the rate of accidents per overtime hour.
Between the two given points, overtime hours change from 400 to 1000, a change of $600$ hours, while accidents change from 5 to 8, a change of $3$ accidents. Since the relationship is a straight line, this ratio is the same everywhere on the line:
$$ \text{rate} = \frac{8-5}{1000-400} = \frac{3}{600} = \frac{1}{200} \text{ accidents per overtime hour} $$
Step 2: Walk back from a known point to $x=0$.
Take the point $(400, 5)$. To reach $x = 0$, go back $400$ hours. Going back along a straight line means subtracting $400$ times the rate from the accident count:
$$ A(0) = 5 - 400 \times \frac{1}{200} = 5 - 2 = 3 $$
Step 3: Cross check with the other point.
Starting instead from $(1000, 8)$ and walking back $1000$ hours at the same rate:
$$ A(0) = 8 - 1000 \times \frac{1}{200} = 8 - 5 = 3 $$
Both starting points give the same value, confirming the line is consistent.
Step 4: Conclusion.
With zero overtime hours logged, the factory would still expect 3 accidents a day on average, which is option (B).
$$ \boxed{3} $$