The first images provide the background information for the last two images, the yellow squares. Please provide formulas for the yellow squares. Thank you in advance!

1) Analyze tels L7 - Jy Sales Revenue - Levators) and cells L9 - Sales Revenue - Star Lifts). Explain how these its are derived. What is the basic formula for revenues and use the weighted average of units based on a constant sales mix. Total 6- 10.585,620 15,183,529) 4,116,620 11,991,484) High-End Lifts, Inc. Income Statement For the six-months ended, 4th year % December November 100.0x 1 .204.937 1.078.070 49.0% 512,084) 1555,109) 100.X 468,468 419,220 48.1% 1232.2 111 1210.154) October 1.445.400 (720,430) SG2, 100 (274.4451 September August, Year 1.901.268 2.194.389 925,571111,057,471) 739,382 85220 (354,222 1405,517) J uly, Year 2) Analyze cells ER-IRCOGS - Elevatorst, and cells F10 - H10 (COXS-Stair Ls). What is the basic formula for calculating Oogs for each tyor of product line (f. 2.761.920 classify the COGS accounts as fixed, variable or mixed? The 0038 graph beluw includes all product-line cost of goods sold and uses the weighted average of (1,312,864) 1024 08 3 ) Analyze cel 011. Is the gross margin consistent with what you have learned about the marku percentage for products sold by High-End Lifts, Inc. in Cha (504,836) 4 analy s E13 - JIE Aceertising expense whetha baske formula for calculating advertising expense? Ghen the formula, would you classify the cast of 2,018,300 5) Analyze cels E14 - 214, Sales Commissions expense. What is the basis formula for calculating sales commssions expense? Gven the formula, would you clas Expense graph van below for assistance 393,600 191,800 E) Analyze cells ELS - JIS Salates & Wages expense. What is the basic formula for calculating salaries and was depense (be careful as this formula changes 172.620 variable, or mixed? Use the Salaries and Wres Expense graph iven below for assistance 7,5 37,238 51.3% 828,705 731,988 1,012,625 1,360,858 1.584,763 Sales Revenue-evators COGS Elevators Sales Revenue Stair Lifts COGS - Stair Lifts Gross Marein SGRA Expenses Advertising Expense Sales Commissions Salaries & Wares Ewense Depreciation Expense Insurance Exnerse Rent Expense Utilities Expense Total 5G&A Expenses Operating income (EBIT) Other income & Expenses Interest Expense Earnines Before Taxes (EBT) Income Tax Expense, 25% Net Income CHECK C263,024,107 8,240 1,530,225 735,113 929.373 49,440 144,000 22.000 26,702 3.486,858 4,050,380 10.4% 5.0% 6.3% 0.3% 1.0% 0.5% 0.2% 23.7% 177,310 83.655 150.579 8,240 16,000 12.000 3.673 451,457 377,248 159,725 74,863 134,753 8.240 16,000 12,000 210,750 103,375 160.600 8.240 24,000 12,000 4,009 519,973 492,553 274,065 132.033 158,439 8.240 24,000 12.000 4.641 513.417 747,440 314,725 152,398 152,388 8,240 32,000 12,000 5.048 676.838 507,925 7 Analyze cels E16-J15 Depreciation expense and E1-J18. Rent expense. What sthe basic formula for calculate the depreciation and rent expense amoun variable, ormbed? Use the Depreciation expense and Rant expense graphs aven below for assistance. 3.497 32,000 12,000 5,836 816,096 1,207,204 409,077 322,910 & Analyze tels E17 - 117, Insurance expense. Assume that insurance is $16,000 for sales of S2M or less: $24,000 for sales between $20 and $3M; $32,000 for Use the insurance expense graph given below for assistance. 27.5% S Analyze cols E19 J19 Utiltes expand. What is the basic tormulator calculate the tilts DGA Gach month? Gluen the formula, would you classify the aan. 3,080 18,237 4.032,143 1,008,036 3,024,107 0.1% 27.4% 6.9% 20.6% 3,000 374.248 93,552 280,686 3,015 319.895 79,974 239,921 3,032 489.521 122.405 367,215 2.048 744.392 186,098 558.294 3,062 9 04.863 226,216 678,647 1.199.124 2 99.781 899.343 Sales and COGS Graphs 3,000.00 1.800.000 4000,000 3.500.000 2,000,000 COGS - All Units Welehted Units 27.73 20 34 27 27 Month December November October September APUST Sales Revenue-Weighted werage All Units Month Weiehted-Units Sales Revenue December 72.73 1,673,100 November 20.34 1,497,250 October 27.27 2.007 500 September 35.87 2.640,650 August 41.40 3,047,750 July 52.10 3,836,000 High-Low Methad Run Rise Low point 20.34 1,497,250 Hieh point 52.10 3,835,000 slope (WA Price! $ 73,623.26 COGS 844,395 765,263 994,875 1.279.793 1,462.988 1.462 1,817,700 2.500.000 35.87 2,000,000 41.40 52.10 1500,000 1,000,000 500,000 High-Low Meth Run Low point 20.34 765,263 High paint 52.10 1,817,700 Slape (VC per Unit $ 33,130.47 Fixed $91,500.00 TC-FC + VC; TC -591,500 - $33,130x 10.00 20.00 30000 40.00 50.00 60.00 . In DO 20. 00 0 . 000 0.00 .00 Advertising Exp. 25 20.3 Manth December November October September August 20.3 Advertising Expense Weighted Units Advertising 22.7 177 310 159,725 27.3 210,750 35.9 274,065 314,775 52.1 293,600 250000 og pap Sales Commissions Expense Month Weighted Units Sales Comm December 22.7 83.655 November 74 853 October 27.3 100,375 September 132 033 August 152 388 July 191 800 200C 35.9 41.4 soapp 2000 41.4 July 52.1 300.000 Run 200.000 150000 100D Run Rise 74 8GB 50,000 20.3 20.34 52.10 Hlah-Low Method Low point High point slope Fored TC=FC+VC; TC = $10,000+ $7,362x 159,725 393 600 7,362.33 10,000.00 Hlah-Low Meth Low point High point 52.1 Slope Fixed TC=FC + VC TC = $0-$3,631x 191 800 3,581.16 $ $ Salarles & WagesExp Depreciation Expense Welated Units Month Depreciation Exp Dep. Exp 8240 8240 Month December November October September August Salaries & Wages Expense Welehted Units Sal & Wages 22.7 150 579 20.3 134,753 27.3 160.600 158 439 152 388 172 620 20000 11DDS 1000 14000 8240 December November October September August Jul 20.3 27.3 25.9 41.4 8240 8240 8240 July COCO 52.1 52.1 Run 20.3 20.3 521 1.200 Rise 8240 8240 Rise 134,753 172.620 $ 1.192.06 $ 110,510.01 High-Low Method Low point High paint Slope Fbed TC=FC+VC TC = $110,510+$1,192x RENA High-Low Methi Low point High point 52.1 Slope Fixed TC = FC+VC, TC = $8 240 $ 8,240.00 Insurance Expense Weighted Units 22.7 Insurance Exp Rent Expense: Weighted-unts 20.3 Month December November October September August JUY 20.3 27.3 Ins. Exp 16.000 16 000 24,000 24,000 32 000 32.000 Month December November October September August July 27.3 Rent Exp 12.000 12 000 12.000 12,000 12 000 12 000 35,9 35.9 52 1 52.1 15 na Run 20.3 Rise 16 000 32.000 503.68 Rise 12.000 12,000 High-Low Method Low point Hleh point Slape Flved TC-FC+ VC TC-$5,757+ $504x 52.1 High-Low Meth Run Low point 20.3 Hleh point 52.1 Slege Fixed TC-FCVC TC - $12,000 $ 5.755.92 $ 12,000.00 Utilities Exp Utilities Expense Weighted Units 22.7 20.3 27.3 35.9 41.4 52.1 Month December November October September August July 7,000 6,000 Util. Exp 3,673 3,497 4,008 4,641 5,048 5,836 5,000 4,000 3,000 Rise 2,000 Run 20.3 52.1 1,000 High-Low Method Low point High point Slope Fixed TC = FC + VC; TC = $2,000+ $74x 3,497 5,836 73.62 2,000.00 $ $ 10.0 20.0 30.0 40.0 50.0 60.0 TASK #2.2: COST BEHAVIOR Accounts Classification Sales Revenue - WA All Units Revenue High-Low (HL) Method Variable Fixed 73,623.26 $ Linear Regression (LR) Method Variable Fixed 73,623.26 0 Is there a difference between HL Method and LR Method? (Yes or No); Briefly explain No: graph is linear $ - $ $ 33,130 $ 91,500 $ 33,130 $ 91,500 No: graph is linear Hint: Is the graph linear Hint: Is the graph curvili COGS - All Units Advertising Expense Sales Commissions Salaries & Wages Expense Depreciation Expense Insurance Expense Rent Expense Utilities Expense Mixed Mixed Variable Mixed Fixed Step-Fixed Fixed Mixed Hint: Is the graph step- TOTALS $ Which Method Should You Use? Hint: Which one include 33,130 PER WA UNIT $ 91,500 PER MONTH $ 33,130 PER WA UNIT 91,500 PER MONTH Use the linear regression results to derive a total cost equation for High-End Lifts, Inc. Follow this format: COST EQUATION = TC = FC + (VC per unit x Weighted Average # of Units). Leave WA# of units as an unknown varaiable. Directions: Complete this table by forwarding the amounts that are given on Task #2.1 is for each line item, starting with advertising expense. The COGS line has been done for you as an example.. FC per month + (VC per Units X TC = TC = WA# of units) leave blank Check D17 = $45,943 Check G17 = $257,872 If the budgeted weighted average # of units sold in January of year 5 = 23 units, derived budgeted total costs using the cost equation derived above. TC = FC per month + (VC per Units X WA# of units) Check C30 = $1,306,504.60 TASK #3: CONTRIBUTION MARGIN INCOME STATEMENT High-End Lifts, inc. Contribution Margin Income Statement For the six-months ended, 4th year Per Unit Total % Cell D7 = Task #1 tab cell G61 Weighted Average Volume, All Units - 6 months Predicted Sales Revenue Predicted Variable Cost Predicted Contribution Margin #DIV/0! #DIV/0! #DIV/0! Cell C9 = Task #2.2, F6 Cell C10 = Task #2.2, F17 Check: Cell C11 = $5,597,613 6 months D13 (hint: make sure you calculate 6 months of fixed costs) Fixed Costs Predicted Operating Income (EBIT) #DIV/0! #DIV/0! Check D14 = $4,050,381 Operating Income (EBIT) on Task #3.1 IS - Cell C21 27.5% Check D19 = 0.00003% error Difference % Error % Error is insignificant; highly predictive equatic 1) Analyze tels L7 - Jy Sales Revenue - Levators) and cells L9 - Sales Revenue - Star Lifts). Explain how these its are derived. What is the basic formula for revenues and use the weighted average of units based on a constant sales mix. Total 6- 10.585,620 15,183,529) 4,116,620 11,991,484) High-End Lifts, Inc. Income Statement For the six-months ended, 4th year % December November 100.0x 1 .204.937 1.078.070 49.0% 512,084) 1555,109) 100.X 468,468 419,220 48.1% 1232.2 111 1210.154) October 1.445.400 (720,430) SG2, 100 (274.4451 September August, Year 1.901.268 2.194.389 925,571111,057,471) 739,382 85220 (354,222 1405,517) J uly, Year 2) Analyze cells ER-IRCOGS - Elevatorst, and cells F10 - H10 (COXS-Stair Ls). What is the basic formula for calculating Oogs for each tyor of product line (f. 2.761.920 classify the COGS accounts as fixed, variable or mixed? The 0038 graph beluw includes all product-line cost of goods sold and uses the weighted average of (1,312,864) 1024 08 3 ) Analyze cel 011. Is the gross margin consistent with what you have learned about the marku percentage for products sold by High-End Lifts, Inc. in Cha (504,836) 4 analy s E13 - JIE Aceertising expense whetha baske formula for calculating advertising expense? Ghen the formula, would you classify the cast of 2,018,300 5) Analyze cels E14 - 214, Sales Commissions expense. What is the basis formula for calculating sales commssions expense? Gven the formula, would you clas Expense graph van below for assistance 393,600 191,800 E) Analyze cells ELS - JIS Salates & Wages expense. What is the basic formula for calculating salaries and was depense (be careful as this formula changes 172.620 variable, or mixed? Use the Salaries and Wres Expense graph iven below for assistance 7,5 37,238 51.3% 828,705 731,988 1,012,625 1,360,858 1.584,763 Sales Revenue-evators COGS Elevators Sales Revenue Stair Lifts COGS - Stair Lifts Gross Marein SGRA Expenses Advertising Expense Sales Commissions Salaries & Wares Ewense Depreciation Expense Insurance Exnerse Rent Expense Utilities Expense Total 5G&A Expenses Operating income (EBIT) Other income & Expenses Interest Expense Earnines Before Taxes (EBT) Income Tax Expense, 25% Net Income CHECK C263,024,107 8,240 1,530,225 735,113 929.373 49,440 144,000 22.000 26,702 3.486,858 4,050,380 10.4% 5.0% 6.3% 0.3% 1.0% 0.5% 0.2% 23.7% 177,310 83.655 150.579 8,240 16,000 12.000 3.673 451,457 377,248 159,725 74,863 134,753 8.240 16,000 12,000 210,750 103,375 160.600 8.240 24,000 12,000 4,009 519,973 492,553 274,065 132.033 158,439 8.240 24,000 12.000 4.641 513.417 747,440 314,725 152,398 152,388 8,240 32,000 12,000 5.048 676.838 507,925 7 Analyze cels E16-J15 Depreciation expense and E1-J18. Rent expense. What sthe basic formula for calculate the depreciation and rent expense amoun variable, ormbed? Use the Depreciation expense and Rant expense graphs aven below for assistance. 3.497 32,000 12,000 5,836 816,096 1,207,204 409,077 322,910 & Analyze tels E17 - 117, Insurance expense. Assume that insurance is $16,000 for sales of S2M or less: $24,000 for sales between $20 and $3M; $32,000 for Use the insurance expense graph given below for assistance. 27.5% S Analyze cols E19 J19 Utiltes expand. What is the basic tormulator calculate the tilts DGA Gach month? Gluen the formula, would you classify the aan. 3,080 18,237 4.032,143 1,008,036 3,024,107 0.1% 27.4% 6.9% 20.6% 3,000 374.248 93,552 280,686 3,015 319.895 79,974 239,921 3,032 489.521 122.405 367,215 2.048 744.392 186,098 558.294 3,062 9 04.863 226,216 678,647 1.199.124 2 99.781 899.343 Sales and COGS Graphs 3,000.00 1.800.000 4000,000 3.500.000 2,000,000 COGS - All Units Welehted Units 27.73 20 34 27 27 Month December November October September APUST Sales Revenue-Weighted werage All Units Month Weiehted-Units Sales Revenue December 72.73 1,673,100 November 20.34 1,497,250 October 27.27 2.007 500 September 35.87 2.640,650 August 41.40 3,047,750 July 52.10 3,836,000 High-Low Methad Run Rise Low point 20.34 1,497,250 Hieh point 52.10 3,835,000 slope (WA Price! $ 73,623.26 COGS 844,395 765,263 994,875 1.279.793 1,462.988 1.462 1,817,700 2.500.000 35.87 2,000,000 41.40 52.10 1500,000 1,000,000 500,000 High-Low Meth Run Low point 20.34 765,263 High paint 52.10 1,817,700 Slape (VC per Unit $ 33,130.47 Fixed $91,500.00 TC-FC + VC; TC -591,500 - $33,130x 10.00 20.00 30000 40.00 50.00 60.00 . In DO 20. 00 0 . 000 0.00 .00 Advertising Exp. 25 20.3 Manth December November October September August 20.3 Advertising Expense Weighted Units Advertising 22.7 177 310 159,725 27.3 210,750 35.9 274,065 314,775 52.1 293,600 250000 og pap Sales Commissions Expense Month Weighted Units Sales Comm December 22.7 83.655 November 74 853 October 27.3 100,375 September 132 033 August 152 388 July 191 800 200C 35.9 41.4 soapp 2000 41.4 July 52.1 300.000 Run 200.000 150000 100D Run Rise 74 8GB 50,000 20.3 20.34 52.10 Hlah-Low Method Low point High point slope Fored TC=FC+VC; TC = $10,000+ $7,362x 159,725 393 600 7,362.33 10,000.00 Hlah-Low Meth Low point High point 52.1 Slope Fixed TC=FC + VC TC = $0-$3,631x 191 800 3,581.16 $ $ Salarles & WagesExp Depreciation Expense Welated Units Month Depreciation Exp Dep. Exp 8240 8240 Month December November October September August Salaries & Wages Expense Welehted Units Sal & Wages 22.7 150 579 20.3 134,753 27.3 160.600 158 439 152 388 172 620 20000 11DDS 1000 14000 8240 December November October September August Jul 20.3 27.3 25.9 41.4 8240 8240 8240 July COCO 52.1 52.1 Run 20.3 20.3 521 1.200 Rise 8240 8240 Rise 134,753 172.620 $ 1.192.06 $ 110,510.01 High-Low Method Low point High paint Slope Fbed TC=FC+VC TC = $110,510+$1,192x RENA High-Low Methi Low point High point 52.1 Slope Fixed TC = FC+VC, TC = $8 240 $ 8,240.00 Insurance Expense Weighted Units 22.7 Insurance Exp Rent Expense: Weighted-unts 20.3 Month December November October September August JUY 20.3 27.3 Ins. Exp 16.000 16 000 24,000 24,000 32 000 32.000 Month December November October September August July 27.3 Rent Exp 12.000 12 000 12.000 12,000 12 000 12 000 35,9 35.9 52 1 52.1 15 na Run 20.3 Rise 16 000 32.000 503.68 Rise 12.000 12,000 High-Low Method Low point Hleh point Slape Flved TC-FC+ VC TC-$5,757+ $504x 52.1 High-Low Meth Run Low point 20.3 Hleh point 52.1 Slege Fixed TC-FCVC TC - $12,000 $ 5.755.92 $ 12,000.00 Utilities Exp Utilities Expense Weighted Units 22.7 20.3 27.3 35.9 41.4 52.1 Month December November October September August July 7,000 6,000 Util. Exp 3,673 3,497 4,008 4,641 5,048 5,836 5,000 4,000 3,000 Rise 2,000 Run 20.3 52.1 1,000 High-Low Method Low point High point Slope Fixed TC = FC + VC; TC = $2,000+ $74x 3,497 5,836 73.62 2,000.00 $ $ 10.0 20.0 30.0 40.0 50.0 60.0 TASK #2.2: COST BEHAVIOR Accounts Classification Sales Revenue - WA All Units Revenue High-Low (HL) Method Variable Fixed 73,623.26 $ Linear Regression (LR) Method Variable Fixed 73,623.26 0 Is there a difference between HL Method and LR Method? (Yes or No); Briefly explain No: graph is linear $ - $ $ 33,130 $ 91,500 $ 33,130 $ 91,500 No: graph is linear Hint: Is the graph linear Hint: Is the graph curvili COGS - All Units Advertising Expense Sales Commissions Salaries & Wages Expense Depreciation Expense Insurance Expense Rent Expense Utilities Expense Mixed Mixed Variable Mixed Fixed Step-Fixed Fixed Mixed Hint: Is the graph step- TOTALS $ Which Method Should You Use? Hint: Which one include 33,130 PER WA UNIT $ 91,500 PER MONTH $ 33,130 PER WA UNIT 91,500 PER MONTH Use the linear regression results to derive a total cost equation for High-End Lifts, Inc. Follow this format: COST EQUATION = TC = FC + (VC per unit x Weighted Average # of Units). Leave WA# of units as an unknown varaiable. Directions: Complete this table by forwarding the amounts that are given on Task #2.1 is for each line item, starting with advertising expense. The COGS line has been done for you as an example.. FC per month + (VC per Units X TC = TC = WA# of units) leave blank Check D17 = $45,943 Check G17 = $257,872 If the budgeted weighted average # of units sold in January of year 5 = 23 units, derived budgeted total costs using the cost equation derived above. TC = FC per month + (VC per Units X WA# of units) Check C30 = $1,306,504.60 TASK #3: CONTRIBUTION MARGIN INCOME STATEMENT High-End Lifts, inc. Contribution Margin Income Statement For the six-months ended, 4th year Per Unit Total % Cell D7 = Task #1 tab cell G61 Weighted Average Volume, All Units - 6 months Predicted Sales Revenue Predicted Variable Cost Predicted Contribution Margin #DIV/0! #DIV/0! #DIV/0! Cell C9 = Task #2.2, F6 Cell C10 = Task #2.2, F17 Check: Cell C11 = $5,597,613 6 months D13 (hint: make sure you calculate 6 months of fixed costs) Fixed Costs Predicted Operating Income (EBIT) #DIV/0! #DIV/0! Check D14 = $4,050,381 Operating Income (EBIT) on Task #3.1 IS - Cell C21 27.5% Check D19 = 0.00003% error Difference % Error % Error is insignificant; highly predictive equatic