Consider the following data for Magnimus Corporation. Sales in units Sales revenue Direct materials Direct labour Manufacturing overhead Sales commission Other selling expenses Administrative expenses July 3,600 $432,000 70,560 82,440 67,230 23,400 44,870 35,800 August 4,400 $528,000 86,240 100,760 72,030 28,600 47,270 35,800 September 4,600 $552,000 90, 160 105, 340 73,230 29,900 47,870 35,800 Required: Write the cost equation for direct materials. (Round your answer to 2 decimal places.) % Answer is not complete. Y = X X 36,550.00