please help and explain in detail

3 2. Variable versus Fixed Costing. For each item below, indicate whether the cost is MAINLY fixed or variable with respect to the possible measure of activity listed next to it. 1. Cost of cement used to produce cinder blocks: Cinder blocks produced 2. Cost of leasing checkout equipment on a monthly basis at a hardware store; Dollar sales 3. Cost of vaccine used at a clinic: Vaccines administered 4. Salary of the staff chaplain at a hospital, Number of patients 5. Windshield wiper blades installed on autos at an auto assembly plant; Number of nutos assembled 6. Lease cost of equipment at a dentist's office: Number of patients 7. Interest expense on corporate debt: Dollar sales 8. Cost of renting production equipment on a monthly basis at a snowboard manufacturer, Snowboards produced 9. Cost of advertising at a snowboard company: Snowboards sold 10. Cook's salary at a taco shop: Dollar sales 3. Comprehensive Problem. Cosgrove, Inc., is a wholesaler that distributes a single product. The company's revenues and expenses for the last three months are given below: Cosgrove Company Traditional Format Income Statement For the Three Months Ended June 30 Sales in units April 3,000 May 3.750 June 4,500 $420,000 168,000 $525,000 $630,000 210.000 252.000 315,000 378,000 252,000 44,000 50.000 56,000 Sales revenue Cost of goods sold Gross margin Selling and administrative expenses: Shipping expense Advertising expense Salaries and commissions Insurance expense Depreciation expense Total selling and administrative expense Net operating income (loss) 70.000 70,000 107,000 70.000 125.000 9.000 143,000 9,000 9,000 42.000 42.000 42.000 272.000 296.000 S620.000) S1940,00 320,000 558.000 Required: a. Determine which expenses are mixed and, by use of the high-low method, separate each mixed expense into variable and fixed elements. (Use unit sales as the activity measure.) State the cost formula for each mixed ex- pense