26. Regression Analysis. Regression analysis was run for Castanza Company resulting in the following output (this is based on the same data as the previous two exercises): Coefficients y-intercept 445,639 x variable 8.54 Required: 1. Use the regression output given to develop the cost equation Y = f+ vx by filling in the dollar amounts for fand v. 2. What would Castanza Company's estimated costs be if it used 50,000 machine hours next month? 3. What would Castanza Company's estimated costs be if it used 15,000 machine hours next month? 27. Contribution Margin Income Statement. Last month Kumar Production Company sold its product for $60 per unit. Fixed production costs were $40,000, and variable production costs amounted to $15 per unit. Fixed selling and administrative costs totaled $26,000, and variable selling and administrative costs amounted to $5 per unit. Kumar Production produced and sold 7,000 units last month. Required: 1. Prepare a traditional income statement for Kumar Production Company. 2. Prepare a contribution margin income statement for Kumar Production Company. 3. Why do companies use the contribution margin income statement format