The Central Valley Company is a manufacturing firm that produces and sells a single product The company's revenues and expenses for the last four months are given below. Central Valley Company Comparative Income Statement Sales in units Sales revenue Less: Cost of goods sold Gross margin Less: Operating Expenses Shipping expense Advertising expense Salaries and commissions Insurance expense Amortization expense Total operating expenses Net income Required: March 5,400 $718,200 381,600 $336,600 $ 62,300 76,000 162,000 11,000 44,000 $355,300 700) April 4,900 $651,700 351,918 $299,782 $ 55,200 76,000 141,000 11,000 44,000 $3271200 May 5,850 $778,050 404,586 $373,464 $ 65,800 76,000 163,500 11,000 44,000 $360,300 s 13,164 June 6,800 $904,400 461,244 $443,156 $ 69,000 76,000 178,500 11,000 44,000 $378,500 s 64,656 1. Management is concerned about the losses experienced during the spring and would like to know more about the cost behaviour Develop a cost equation for each of the costs. (Do not round intermediate calculations. Round "Per Unit" answers to 2 decimal places.) Cost of goods sold Shipping Salaries & commission 69,972 19,632 44,268 s s s 5784 726 19.74 per unit per unit per unit