The Central Valley Company is a manufacturing firm that produces and sells a single product. The company's revenues and ex for the last four months are given below. Sales in units Sales revenue Less: Cost of goods sold Gross margin Less: Operating expenses Shipping expense Advertising expense Salaries and commissions Insurance expense Amortization expense Total operating expenses Net income Central Valley Company Comparative Income Statement March 5,300 $ 715,500 378,950 $336,550 $ 62,100 74,500 161,700 10,500 43,500 $352,300 April May 4,800 $648,000 5,700 $769,500 349,920 $ 298,080 $ 55,400 74,500 141,500 10,500 43,500 $325,400 June 6,600 400,140 $369,360 $ 65,600 74,500 163,000 $ 891,000 454,410 $ 436,590 $ 69,500. 74,500 179,000 10,500 10,500 43,500 $357,100 43,500 $377,000 $ 59,590 $ (15,750) $ (27,320) $ 12,260 Required: 1. Management is concerned about the losses experienced during the spring and would like to know more about the cost behaw Develop a cost equation for each of the costs. (Do not round intermediate calculations. Round "Per Unit" answers to 2 decima places.) Cost of goods sold Shipping Salaries & commission $ 1,583,420+ per unit + per unit + per unit