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 3,200 $384,000 61,440 72,640 68,430 24,000 45,670 34,800 August 3,600 $432,000 69,120 81,720 71,230 27,000 46,470 34,800 September 3,800 $456,000 72,960 86,260 72,630 28,500 46,870 34,800 Required: Write the cost equation for administrative expenses. Y =