The Central Valley Company is a manufacturing firm that produces and sells a single product. The company's revenues and expenses 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 5,600 $ 728,000 386,900 April 5,100 $ 663,000 358,020 May 6,150 $ 799,500 June 7,200 $ 936,000 415,740 477,360 $ 341,100 $ 304,980 $ 383,760 $ 458,640 68,000 79,000 162,600 12,000 45,000 79,000 140,000 12,000 45,000 79,000 79,000 164,500 177,500 12,000 12,000 45,000 45,000 $ 381,500 $ (20,200) $ (25,820) $ 17,060 $ 77,140 $ 62,700 $ 54,800 $ 66,200 $ $ 361,300 $ 330,800 $ 366,700 Required: 1. Management is concerned about the losses experienced during the spring and would like to know more about the cost behaviour. Develop a cost equation for each of the costs. (Do not round Intermediate calculations. Round "Per Unit" answers to 2 decimal places.) Cost of goods sold Shipping + per unit + per unit Salaries & commission + per unit