REQUIRED : a) determine which expenses are mixed and using the high-low method, separate each mixed expense into variable and fixed elements (use unit sales as the activity measure.) state the cost formula for each mixed expense.

b)compute the company's contribution margin for may

ncome Statemenit for the 3 months Ended Tune 30 Sales inunits o 3, Sales revenue Apil May June $420,000 52500 1630, aoot Sales inunits 3,000 3,150 500 cost of ccods sold 1682000 25seori Cross marcin 2,000 315,coo 318,000 Sellinc, aund aclminish aliue cxpenes hipping expense 44,000 400056000 Advertising expense o,000 10,000 70,000 Scllaries and Conmmissiums 101,000 125,c00 43,000 Iisurance expense o .00o Depreciati on expense 12.000 4z000 otal Sellina and admiste 272,co 246,000 Sz 0oo exPense ahine income (loss)