$*$NEEDS TO BE WITH CELL REFERENCES, NOT JUST CALCULATIONS, THANK YOU

Jay Corporation has decided to prepare contribution income statements for internal planning.

After analyzing expenses, the company has determined the following cost patterns.

Shipping has been determined to be a mixed cost with the following total costs and units:

Use the data to answer the following.

$($Use cells A$4$ to C$26$ from the given information, as well as A$35$ to C$44,$ and A$51$ to C$64$ 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.

$2.$ Prepare a contribution margin income statement for Quarter $1$ of $2024.$