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. Hay 5,400 $.745.200 382,504 5.357.696 June 6,200 355,600 416356 5.419,244 Sales in unita les reven LARS Coat of goods sold drogin Las Operating expenses Shipping expense Advertising expanse Balaries and commissions Insurance expense Amortization expense Total operating expenses Net Income Central Valley Company Comparative Income statuent March Apel 5,100 4,600 $ 703,800 3.634.000 373,650 342.292 $ 330,150 292,000 $ 61,700 $ 55,800 71,500 71,500 161,100 142,500 9,500 1,500 42.500 42,500 5.346,300 $ 321, RDO (16.150) 5 (29,792) $ 65,200 71.500 162,000 9.500 42.500 $250,200 5 6.996 $ 70,500 71,500 180,000 9,500 42.500 $314.000 $ 45,244 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.) Answer is complete and correct. = per unit Cost of goods sold Shipping Salaries & commission $ $ 73,780 + 13,5221 34,672 $ $ $ 58.48 9.19 per unit 23.44 per unit S 2. Assume that fixed costs are incurred uniformly throughout the year, Compute the annual break-even sales, and the profit if 67,000 units are sold during the year. (Round "Break-even sales answer to nearest whole number) Answer is complete but not entirely correct. Break-even sales Annual profit (67,000 units) 5,235 units 195,942