Write a linear cost function equation for each of the following conditions.Use y for estimated costs and X for activity of the cost driver.a.Direct materials cost is $1.50 per kilogram.
b.Direct labor cost is $33.50 per hour.
c.Auto rental has a fixed fee of $150.00 per day plus $1.00 per kilometre driven. 
Definitions:
Commission
A fee paid for services, typically a percentage of the total cost.
Principals
The original amount of money loaned or invested, excluding any interest or earnings.
Total Commission
The entirety of fees or compensation a salesperson earns from completing sales.
Commission Payment Plans
Compensation schemes based primarily on performance, where payments are made to salespersons or agents as a percentage of the sales they generate or complete.
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