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 3,100 $ 356,500 59,210 70,215 69,480 21,700 44,620 34,550 August September 3,400 3,600 $ 391,000 $ 414,000 64,940 68,760 77,010 81,540 71.280 72,480 23,800 25,200 45,820 46,620 34,550 34,550 Required: Write the cost equation for direct materials. (Round your answer to 2 decimal places.) Y =