Analyze cost behaviour and prepare CVP income statement. (LO 1,5) AN P20-2A Jewelz Boxz Inc. is a small company that manufactures oak jewellery boxes that are distributed through fine gift stores. The company's income statements for the last four months are shown below: June July August September Sales in units 240 205 255 295 Sales revenue $24,000 $20,500 $25,500 $29,500 Cost of goods sold 13,200 11,275 14,025 16,225 Gross profit 10,800 9,225 11,475 13,275 Operating expense Salaries and wages expense 2,960 2,820 3,020 Insurance expenses 200 200 200 Shipping expense 1,440 1,230 1,530 1,770 Office expenses 158 188 212 Total operating expenses 4,779 4,408 4,938 Income from operation $ 6,021 $ 4,817 $ 6,537 49999999999 3,180 200 179 5,362 $ 7,913 Instructions (a) Identify each of the company's expenses (including cost of goods sold) as being variable, fixed, or mixed. (b) Calculate the cost per unit for each of the variable expenses. (c) Using the high-low method, determine the variable cost per unit and the fixed cost component for each of the mixed costs. (d) The manager expects to sell 320 jewellery boxes in October. Using the cost information determined above, prepare a CVP income statement up to income from operations for October. (Show expense items individually.)