Consider the data below and perform the following for company YZ September 3,000 October 2,600 November 3,200 Units sold Direct Materials $ 16,950.00 $ 14,300.00 $ 17,600.00 Direct Labour $ 11,970.00 $ 9,230.00 $ 11,360.00 Manufacturing Overhead $ 11,600.00 $ 11,480.00 Sales Commissions $ 2,100.00 $ 2,210.00 $ Other Selling Expenses $ 10,150.00 $ 9,870.00 $12,110.00 2,720.00 $ 9,990.00 Administrative Expenses $ 7,800.00 $ 7,900.00 $ 7,900.00 3.1 What is the cost equation for Direct Materials 3.2 What is the cost equation for Manufacturing Overhead 3.3 What is the cost equation for Sales Commissions 3.4 What is the cost equation for Other Selling Expenses 3.5 What is the cost equation for Administrative Expenses 3.6 What is the total fixed costs