Input formulas per cell input

\begin{tabular}{|c|c|c|c|} \hline 4 & A & B & c \\ \hline 25 & Quarter 3 & 84,000.00 & 14,300 \\ \hline 26 & Quarter 4 & 100,000.00 & 22,500 \\ \hline \multicolumn{4}{|l|}{27} \\ \hline 28 & \multicolumn{3}{|l|}{ Use the data to answer the following. } \\ \hline 29 & & & \\ \hline 30 & \multicolumn{3}{|c|}{ 1. Using the high-low method, determine a cost formula for shipping expenses. } \\ \hline \multicolumn{4}{|l|}{31} \\ \hline 32 & & Total Shipping Cost & Units \\ \hline 33 & High level of activity & 100,000.00 & 22,500 \\ \hline 34 & Low level of activity & 67,000.00 & 12,500 \\ \hline 35 & Change in activity & 33,000.00 & 10,000 \\ \hline \multicolumn{4}{|l|}{36} \\ \hline 37 & Variable shipping cost per unit & & \multirow[t]{2}{*}{ per unit } \\ \hline \multicolumn{3}{|l|}{38} & \\ \hline 39 & \multicolumn{3}{|c|}{ Fixed shipping cost: (Note: please use the highest activity point to compute the total fixed cost.) } \\ \hline 40 & Total shipping cost at high level of activity & \multirow[t]{2}{*}{$100,000.00} & \\ \hline 41 & Less: Variable shipping cost at high level of activity & & \\ \hline 42 & Total fixed shipping cost & & \\ \hline \multicolumn{4}{|l|}{43} \\ \hline 44 & \multicolumn{3}{|c|}{ 2. Prepare a contribution margin income statement for Quarter 1 of Year 3.} \\ \hline \multicolumn{4}{|l|}{45} \\ \hline 46 & \multicolumn{3}{|c|}{ Jay Corporation } \\ \hline 47 & \multicolumn{3}{|c|}{ Budgeted Income Statement } \\ \hline 48 & For Year 3 . Ouar & ter1 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & A & B & C \\ \hline 1 & \multicolumn{3}{|c|}{ Jay Corporation has decided to prepare contribution income statements for internal planning. } \\ \hline 2 & & & \\ \hline 3 & \multicolumn{2}{|l|}{ Budgeted information for Quarter 1 of Year 3: } & \\ \hline 4 & Sales in units & 17,000 & \\ \hline 5 & Sales price per unit & 48.00 & \\ \hline \multicolumn{4}{|l|}{6} \\ \hline 7 & \multicolumn{3}{|c|}{ After analyzing expenses, the company has determined the following cost patterns. } \\ \hline 8 & Variable Cost of Goods Sold (per unit) & 29.00 & \\ \hline 9 & Sales Commissions (per dollar of sales) & 9.50% & \\ \hline \multicolumn{4}{|l|}{10} \\ \hline 11 & Fixed Manufacturing Overhead (per quarter) & 45,000.00 & \\ \hline 12 & Administrative Salaries (per quarter) & 27,000.00 & \\ \hline 13 & Depreciation Expense (per quarter) & 36,000.00 & \\ \hline \multicolumn{4}{|l|}{14} \\ \hline 15 & \multicolumn{3}{|c|}{ Shipping Cost has been determined to be mixed with the following costs for the past two years: } \\ \hline \multicolumn{4}{|c|}{16} \\ \hline 17 & Year 1 & TotalCost & Units \\ \hline 18 & Quarter 1 & 67,000.00 & 12,500 \\ \hline 19 & Quarter2 & 94,000.00 & 21,000 \\ \hline 20 & Quarter 3 & 89,800.00 & 13,800 \\ \hline 21 & Quarter 4 & 92,600.00 & 20,000 \\ \hline 22 & Year 2 & & \\ \hline 23 & Quarter 1 & 72,500.00 & 13,700 \\ \hline 24 & Quarter2 & 80,000.00 & 14,000 \\ \hline \end{tabular}