Part 3 please Do it now I needed today Random Inc.Cost data for the last 3 yearsOverhead Costs Units ProducedJanuary-17February-17$78,000Use regression and show the equation used for Random to separate overhead into fixed and variable components.How much of the change in costs will this equation predict?5,679$91,000$100,0006,7517,539March-17April-17Мay-17June-17$78,000$89,0005,335What is the variable cost per unit for overhead? Round to the nearest cent6,480$93,000$87,000$94,000June-177,630What is the fixed overhead cost per month? Round to the nearest dollarJuly-17August-17September-17October-176,3317 9987,9985 0435,943Random analyzes their other costs and finds the following (in addition to the overhead costs above):Direct Mat$81,000$85,000$104,500$104,000Each unit of inventory uses 2 gallons of materials and each gallon costs $3On average a worker can produce 16 units of product in an 8 hour shift and gets paid $180 for that shiftEach month Random spends $26,500 on selling and administration costsSales price for 2021 is estimated at $36 per unit7 0817,081Direct LaborNovember-177,694December-178,9037,4859,0628,1895,410January-18February-18March-18$92,000$104,000$96,000$77,000$83,000$95,000What is the contribution margin per unit? Round to the nearest centApril-18May-186,5567,8504,8366,828How many units does Random need to sell in a month to break even in 2021?June-18How many units does Random need to sell in a month to make $25,000 of profit before taxes?July-18August-18September-18$65,000$92,000$77,0006,2218,2387,8428,0866,887How much in dollars must Random sell in a month to make $100,000 in profit before taxes?$105,000$103,000$96,000October-18November-18December-18Show the predicted contribution margin format income statement for January if production and sales are 7,100 units for January 2021January-19February-19March-19April-19May-19June-19$84,500$100,000$83,000$79,000$74,000$81,0008,438Show the predicted contribution margin format income statement for February 2021 if sales increase from January by 200 units.5,8295,6395,7036,4556,370Also in February, selling costs are increased by $2,000/month, a new machine increases fixed overhead by $6,000and makes it so that workers can make 24 in a shift (changes the direct labor per unit)Other costs should be consistent with January.$82,000$74,000$72,000July-19August-19September-19October-19November-19December-195,6844,9065,0267,630$73,000$92,000$82,0004,014

Given information: The data for the overhead cost and units produced for the last 3 years is given.

January-17 February-17 March-17 April-17 May-17 June-17 and July-17 August-17 gust-17 September-17 October-17 whands November-17 December-17 cember January-18 February-18 Boruary 10 March-18 March-to April-18 Aptir 10 May-18 may-10 June-18 --- July-18 August-18 September-18 October-18 November-18 December-18 January-19 February-19 March-19 April-19 TE May-19 40 June-19 June July-19 August-19 September-19 October-19 November-19 December-19 Overhead Costs Units Produced $78,000 $91,000 $100,000 1,000 $78,000 500.000 $89,000 200 000 $93,000 390,000 $87,000 0.000 $94,000 60.000 $81,000 $85,000 $104,500 $104,000 $104,000 $92,000 404.000 $104,000 10000 $96,000 $77,000 200.000 $83,000 900,000 $95,000 990,000 $65,000 $92,000 $77,000 $105,000 $103,000 $96,000 $84,500 $100,000 $83,000 990.000 $79,000 249,000 $74,000 604.000 $81,000 500.000 $82,000 $74,000 $72,000 $73,000 $92,000 $82,000 5,679 6,751 7,539 5,335 6,480 7,630 6,331 0,991 7,998 5,943 3,040 7,081 7004 7,694 8,903 0,900 7,485 9,062 8,189 0.100 5,410 3,410 6,556 7,850 1,990 4,836 6,828 6,221 0,221 8,238 7,842 8,086 6,887 8,438 5,829 200 5,639 5,703 9700 6,455 6,370 5,684 4,906 5,026 7,630 4,014 Use regression and show the equation used for Random to separate overhead into fixed and variable components. How much of the change in costs will this equation predict? What is the variable cost per unit for overhead? Round to the nearest cent What is the fixed overhead cost per month? Round to the nearest dollar Random analyzes their other costs and finds the following (in addition to the overhead costs above): Direct Mat Each unit of inventory uses 2 gallons of materials and each gallon costs $3 Direct Labor On average a worker can produce 16 units of product in an 8 hour shift and gets paid $180 for that shift Each month Random spends $26,500 on selling and administration costs Sales price for 2021 is estimated at $36 per unit What is the contribution margin per unit? Round to the nearest cent How many units does Random need to sell in a month to break even in 2021? How many units does Random need to sell in a month to make $25,000 of profit before taxes? How much in dollars must Random sell in a month to make $100,000 in profit before taxes? Show the predicted contribution margin format income statement for January if production and sales are 7,100 units for January 202 Show the predicted contribution margin format income statement for February 2021 if sales increase from January by 200 units. Also in February, selling costs are increased by $2,000/month, a new machine increases fixed overhead by $6,000 and makes it so that workers can make 24 in a shift (changes the direct labor per unit) Other costs should be consistent with January.