Jay Corporation has decided to prepare contribution income statements for internal planning. After analyzing expenses, the company has determined the following cost patterns. \& Shipping has been determined to be a mixed cost with the following total costs and units: (Use cells A4 to C26 from the given information, as well as A35 to C44, and A51 to C64 to complete this question. All answers should be input and displayed as positive values.) 1. Using the high-low method, determine a cost formula for shipping costs. 2. Prepare a contribution margin income statement for Quarter 1 of 2024