please do question #2 and put it in the right format. thank you!

Income Statements For the Three Months Ended September 30 July September August 4.500 4,000 5.000 Sales in units..... $400,000 240,000 160,000 $450,000 270,000 180,000 $500.000 300.000 200.000 Sales... Cost of goods sold.. . Gross margin....... Selling and administrative expenses: Advertising expense .......... Shipping expense..... . Salaries and commissions ...... Insurance expense... Depreciation expense............. Total selling and administrative expenses.... Net operating income.... 21,000 34,000 78,000 6,000 15,000 154,000 $ 6,000 21,000 36,000 84.000 6,000 15,000 162.000 $ 18,000 21.000 38,000 90,000 6,000 15.000 170,000 $ 30.000 Required: 1. By analyzing the data from the company's income statements, classify each of its expenses (including cost of goods sold) as either variable, fixed, or mixed. 2. Using the high-low method, separate each mixed expense into variable and fixed elements. Express the variable and fixed portions of each mixed expense in the form Y= a + bx