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:
Commercial Impracticability
A principle that excuses a party from performing their contractual obligation due to the occurrence of events that fundamentally transforms the nature of the obligations which the parties could not have anticipated.
Delta Star
Delta Star is a term often used in electrical engineering to refer to a method of connecting three-phase transformers or motors, involving a delta configuration and a star (wye) configuration.
Buyer's Right
Rights legally entitled to the purchaser of goods or services, including the rights to receive information, to a fair contract, and to complain and seek redress.
Rejecting Delivery
The action of refusing to accept delivery of goods or services, typically due to non-compliance with terms of contract.
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