please show work!!

Milden Company is a distributor who wants to start using a contribution format income statement for planning purposes. The company has analyzed its expenses and developed the following cost formulas Cost Cost of good sold Advertising expense Sales commissions Shipping expense Administrative salaries Insurance expense Depreciation expense Cost Formula $28 per unit sold $178,000 per quarter 6% of sales $88,000 per quarter $9,800 per quarter $58,000 per quarter Because shipping expense is a mixed cost, the company needs to estimate the variable shipping expense per unit sold and the fixed shipping expense per quarter using the following data Shipping Units Sold Quarter Year 1: Expense First Second Third Fourth 24,000 168,000 $183,000 $ 225,000 $188,000 26,000 31,000 27,000 Year 2: First Second Third Fourth 25,000 28,000 38,400 178,000 $193,000 240,000 35,400216,000