Problem $8-8$ Performing a Comprehensive CVP Analysis $($LO$2-$ CC$5,6)($Algo$)$

Citron Ltd$.$ is a manufacturing firm that produces and sells a single product. The company's revenues and expenses for the last four months are given below.

$\backslash$table$[[$Comparative Income Statement$],[],[$Sales in units,,July,,August,,Septenber,,October$],[,,5,800,,5,220,,6,690,,6,96$e$],[$Sales revenue,$$,870,000,$$$,783,690,,$$ $913,500,,$$$1,844,690],[$Less: Cost of goods sold,,$429,200,,396,728,,439,640,,494,160],[$Less: Operating expenses,$$,440,880,$$$,386,280,$$$,473,860,,$$ $549,840],[,,,,,,,,],[$Shipping expense,$$,71,340,$$$,64,960,$$$,75,400,,$$ $82,360],[$Advertising expense,,$184,460,,184,460,,184,480,,184,490],[$Insurance expense,,$186,528,,165,880,,187,340,,209,380],[,,17,400,,17,400,,17,400,,17,40$e$],[$Amortization expense,,$63,800,,63,890,,63,800,,63,80$e$],[$Total operating expenses,$$,443,468,$$$,416,440,$$$,448,340,$$$,477,340],[$Net income,$$,(2,668),$$$,(30,160),$$$,25,520,$$$,72,500]]$Required:

Management is concerned about the losses experienced during the spring and would like to know more about the cost behaviour. Develop a cost equation for each of the costs. $($Do not round intermediate calculations. Round "Per Unit" answers to $2$ decimal places.$)$

$\backslash$table$[[$Cost of goods sold,$-,,],[$Shipping$,-,,],[$Salaries Problem $8-8$ Performing a Comprehensive CVP Analysis $($LO$2-$ CC$5,6)($Algo$)$

Citron Ltd$.$ is a manufacturing firm that produces and sells a single product. The company's revenues and expenses for the last four months are given below.

$\backslash$table$[[$Comparative Income Statement$],[],[$Sales in units,,July,,August,,Septenber,,October$],[,,5,800,,5,220,,6,690,,6,96$e$],[$Sales revenue,$$,870,000,$$$,783,690,,$$ $913,500,,$$$1,844,690],[$Less: Cost of goods sold,,$429,200,,396,728,,439,640,,494,160],[$Less: Operating expenses,$$,440,880,$$$,386,280,$$$,473,860,,$$ $549,840],[,,,,,,,,],[$Shipping expense,$$,71,340,$$$,64,960,$$$,75,400,,$$ $82,360],[$Advertising expense,,$184,460,,184,460,,184,480,,184,490],[$Insurance expense,,$186,528,,165,880,,187,340,,209,380],[,,17,400,,17,400,,17,400,,17,40$e$],[$Amortization expense,,$63,800,,63,890,,63,800,,63,80$e$],[$Total operating expenses,$$,443,468,$$$,416,440,$$$,448,340,$$$,477,340],[$Net income,$$,(2,668),$$$,(30,160),$$$,25,520,$$$,72,500]]$Required:

Management is concerned about the losses experienced during the spring and would like to know more about the cost behaviour. Develop a cost equation for each of the costs. $($Do not round intermediate calculations. Round "Per Unit" answers to $2$ decimal places.$)$

$\backslash$table$[[$Cost of goods sold,$-,,],[$Shipping$,-,,],[$Salaries