Company A sells products to fine retailers worldwide. Below is the company's absorption costing income statement for the 4th quarter of last year: Sales in Units October 1,500 November 1,875 December 2,250 Sales Revenue Cost of Goods Sold $ 210,000 $ 262,500 $ 315,000 $ 84,000 $ 105,000 $ 126,000 Gross Profit $ 126,000 $ 157,500 $ 189,000 SG&A Expenses Shipping $ 22,000 $25,000 $ 28,000 Advertising $ 35,000 $ 35,000 $ 35,000 Salaries and Commissions $ 53,500 $ 62,500 $ 71,500 Administrative $ 4,200 $ 4,613 $ 5,025 Depreciation $ 21,000 $21,000 $ 21,000 Net Operating Income $ (9,700) $ 9,388 $ 28,475 1. Define the behavior for each cost in the income statement above and provide evidence that supports your choice