Single Mixers manufactures and sells a single model of kitchen mixer at $800 per unit. The firm’s sales and cost figures (in thousands of dollars) for January–April 2020 are as follows:

a. Using linear regression, calculate the fixed and variable cost portions for COGS and operating expenses.

b. Calculate the total contribution margin at each of the four months.

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Jan Feb Mar Apr Number of units sold 4,200 6,700 5,000 6,000 Cost of goods sold 3,000 4,200 3,500 7,100 Operating expenses 1,000 1,450 1,000 1,250