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Morrisey & Brown, Ltd., of Sydney is a merchandising company that is the sole distributor of a product that is increasing in popularity among Australian consumers. The company's income statements for the three most recent months follow: Morrissey & Brown, Ltd. Income Statements For the Three Months Ended September 30 4500 240.000 20.000 300.000 Cost of goods sold 160,000 Selling and administrative expenses: 24.000 Salaries and commissions 6000 6.000 6.000 5.000 Tota selling and administrative expenses 162.000 6000 18,000 30,000 Net operating income Required: Identify each of the company's expenses (including cost of goods sold) as either variable, fixed, or mixed. Cost of goods sold Shipping expense Insurance expense 2. Using the high-low method, separate each mixed expense into variable and fixed elements. State the cost formula for each mixed expense. Y. per unit per unit Y. per una