A B E F G H K M N O P R. Problem 1 (35 points) Random Inc. Cost data for the last 3 years Overhead Cost Units Produced January-20 $78,000 5,679 Use regression and show the equation used for Random to separate overhead into foed and variable components. Fahniary-20 $41,000 6,751 How much of the change in costa will this aquation predict? March-20 $100,000 7,539 April-20 578,00g 5.335 What is the variable cost per unit for overhead? Round to the nearest cant May-20 $09,000 6,400 June-20 503,000 7.630 What is the fied overhead cost per month? Round to the nearest dollar July-20 $87,000 6.231 August-20 $94,000 7,998 Random analyzes their other costs and finds the following (in addition to the overhead costs above September-20 581,090 5.943 Direct Mat Each unit of inventory uses 2 gallons of materials and each gallon costs $3 October-20 $05,000 7,001 Direct Labor On average a worker can produce 16 units of product in an 8 hour shift and gets paid $200 for that shift (how much per unit?) November-20 $104,500 7,694 Each month Randomn spends $27,500 on selling and administration costs Dacambar-20 $104,000 8,903 Sales price for 2023 is estimated at $39 par unit January-21 $92,000 7,485 Fabriary-21 $104,00g 9,062 March-21 $96,000 5, 109 What is Random's contribution margin per unit? Round to the nearest cart April-21 $77,000 5,410 May-21 $83 000 6,556 How many units does Random need to mall in a month to brank even in 2023 June-21 $95,000 7.850 July-21 $65,090 4.835 How many units does Random need to Ball in a month to make $20,000 of profit before taxes? August 21 $92,000 6.020 September-21 577,000 6.221 How much in dollars must Random sell in a month to make $90,000 in profit before taxes? Ontohar-21 $105 000 November-21 $103,000 7,842 December-21 596,000 8,086 Show the predicted contribution margin format income statement for January if production and sales are 7,100 units for January 2023 January 22 $04,500 6,007 February-22 $100,000 B,438 Show the predicted contribution margin formet income slatement for February 2023 if sales increase from January by 200 units. March-22 5,129 Alan in February, selling costs are increased by $2 000 month, a new machine increases fixed mathand by $6 060 April-22 $79,000 5.639 and makes it so that workers can make 24 in a shift (changes the direct labor per uni.) May-22 574.000 5.703 Other costs should be consistent with January June 22 201,000 6,455 July-22 $82,000 6,370 August-22 $74,000 5.604 September-22 $72,000 4,906 October-22 $73,000 5,026 November 22 $92,000 7,630 December-22 532,000 4,014