i need the answer with explanation. only then i will upvote

ABC Company Ltd. Comparative Income Statements Jan Feb Mar 3,750 4,500 3,000 Sales in units 420,000 168,000 252,000 525,000 210,000 315,000 630,000 252,000 378,000 Product Sales Cost of Goods Sold Expense Gross Margin Selling & Administrative Expenses Shipping Advertising Salaries & Commissions Insurance Depreciation Total Operating Income (Loss) 44,000 70,000 107,000 9,000 42,000 272,000 (20,000) 50,000 70,000 125,000 9,000 42,000 296,000 19,000 56,000 70,000 143,000 9,000 42,000 320,000 58,000 Required: 1). Identify each of the company's expenses (including cost of goods sold) as variable, fixed or mixed. 2). Using the high-low method separate each mixed expense into variable and fixed elements. 3). Redo the company's income statement at the 4,500 unit level of activity using the Contribution Margin Format Income statement