In '000 Direct materials costs Jan Feb Mar 210.000 260.000 300.000 - Direct labour costs 140.000 180.000 220.000 Manufacturing overheads 80.000 80.000 80.000 - Advertising cost 42.000 54.000 66.000 Selling stores renting cost 30.000 30.000 30.000 - Selling wages 38.000 42.000 58.000 - Administration cost 150.000 150.000 150.000 Number of products sold 7.000 9.000 11.000 (units) 58 1. Classify the above costs into variable costs, fixed costs and mixed costs. Use high-low method to separate variable and fixed components in the mixed costs. 2. Prepare an Managerial Income statement in April. The (58) estimate revenue in April is 2,000,000,000, and the sales volume is expected to be 14,000 units