I need help solving the following questions, I got the first part of the first question but can't figure out the rest

Milden Company has an exclusive franchise to purchase a product from the manufacturer and distribute it on the retail level . As an aid in planning , the company has decided to start using a contribution format income statement . To have data to prepare such a statement , the company has analyzed its expenses and has developed the following cost formulas* Cost Cost Formula Cost of good sold $32 per unit sold Advertising expense $ 188, 000 per quarter Sales commissions 8% of sales Shipping expense* Administrative salaries $98, 000 per quarter Insurance expense* $ 10, 800 per quarter Depreciation expense* $68,000 per quarter Management has concluded that shipping expense is a mixed cost , containing both variable and fixed cost elements . Units sold and the related shipping expense over the last eight quarters follow* Shipping Quarter Units Sold EXPENSE Year ! :` First 34, 000 $ 178, 000 Second 36, 000 $ 193, 000 Third $ 1, 000 $ 235, 000 Fourth 37, 000 $ 198, 000 Year 2 :` First 35, 000 $ 183, 0010 Second 38, 000 52, 000 $ 203, 000 Third $ 250, 000 Fourth 49, 000 $ 226, 000 Milden Company's president would like a cost formula derived for shipping expense so that a budgeted contribution format income statement can be prepared for the next quarter ." Required !Required :" 1 . Using the high - low method , estimate a cost formula for shipping expense based on the data for the last eight quarters above . Shipping Units Sold EXPENSE High activity level 52,000 250, 000 LOW activity level 3.4, 000 178, 000 Change 18,000 72,000 Variable cost per unit 4| per unit Fixed cost element Y' = +2. In the first quarter of Year 3 , the company plans to sell 39 , 000 units at a selling price of $65 per unit . Prepare a contribution format income statement for the quarter . ( Do not round your intermediate calculations . ) Milden Company Budgeted Contribution Format Income Statement For the First Quarter , Year 3 Variable expenses" Total Variable Expenses Fixed Expenses" Total fixed expenses