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 Central Valley Company Comparative Income Statement March April May June Sales in units 6,109 6,300 7,950 9,600 Sales revenue $ 785,800 $ 730,000 $922,200 $1,113,600 Lesst Cost of goods sold 418,700 394,632 479,544 567.936 Gross margin $ 370,100 5 336,168 5442,656 $ 545,664 Less: Operating expenses Shipping expense $ 65,100 $ 52,400 $ 68,600 $ 62,000 Advertising expense 97.000 97,000 97,000 97,000 Salaries and comissions 166,200 134,000 170,500 164,500 Insurance expense 18,000 18.000 18,000 18,000 Amortization expense 51.000 52.000 51.000 51.000 Total operating expenses $197.300 $352,400 5.405 100 5392.500 Net Income $ 27,200) $ (16,232) 5 37,556 $ 153, 164 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 told Shipping per un per unit