Can you help me with the functions for this problem in the yellow (like...= SUM(A8:B8) ??

Jay Corporation has decided to prepare contribution income statements for internal planning. \begin{tabular}{|l|r|} \hline Budgeted information for Quarter 1 of 2024: & \\ \hline Sales in units & 17,000 \\ \hline Sales price per unit & $48.00 \\ \hline \end{tabular} After analyzing expenses, the company has determined the following cost patterns. \begin{tabular}{|l|r|} \hline Cost of Goods Sold (per unit) & $29.00 \\ \hline Sales Commissions (per dollar of sales) & 9.50% \\ \hline Administrative Salaries (per quarter) & $45,000 \\ \hline Rent Expense (per quarter) & $27,000 \\ \hline Depreciation Expense (per quarter) & $36,000 \\ \hline \end{tabular} Shipping has been determined to be a mixed cost with the following total costs and units: \begin{tabular}{|c|r|r|} \hline 2022 & \multicolumn{1}{|c|}{ Total Cost } & \multicolumn{1}{c|}{ Units } \\ \hline Quarter 1 & $67,000 & 12,500 \\ \hline Quarter2 & $94,000 & 21,000 \\ \hline Quarter 3 & $89,800 & 13,800 \\ \hline Quarter 4 & $92,600 & 20,000 \\ \hline 2023 & & \\ \hline Quarter 1 & $72,500 & 13,700 \\ \hline Quarter2 & $80,000 & 14,000 \\ \hline Quarter 3 & $100,000 & 14,300 \\ \hline Quarter 4 & & 22,500 \\ \hline \end{tabular} Use the data to answer the following. (Use cells A4 to C26 from the given information to complete this question. All answers should be input and displayed as positive values.) 1. Using the high-low method, determine a cost formula for shipping costs. \begin{tabular}{l} \hline High level of activity \\ Low level of activity \\ Change in activity \\ \hline Variable cost per unit \\ \hline Fixed cost portion: \\ Total cost at high level of activity \\ Less: Variable cost element \\ \hline Total fixed cost \end{tabular} 2. Prepare a contribution margin income statement for Quarter 1 of 2024. Jay Corporation Budgeted Income Statement For 2024, Quarter 1 Sales Variable expenses: Cost of goods sold Sales commissions Shipping expense Total variable expenses Contribution margin Fixed expenses