Milden Company is a distributor that wants to start using a contribution format income statement for planning purposes. The company analyzed its expenses and developed the following cost formulas:

$\backslash$table$[[$Cost$,$Cost formula$],[$Cost of good sold,$$27$ per unit sold$],[$Advertising expense,$$184,$ ees per quarter$],[$Sales corrissions,TH of sales$],[$Shipping expense,$x$