Archer Company is a wholesaler of custom-built air-conditioning units for commercial buildings. It gathered the following monthly data relating to units shipped and total shipping expense:

Month	Units Shipped	Total Shipping Expense
January	3	$	2,300
February	6	$	2,800
March	4	$	2,200
April	5	$	2,500
May	7	$	2,800
June	8	$	3,800
July	2	$	1,700

2. Using the high-low method, estimate the cost formula for shipping expense.

4. What factors, other than the number of units shipped, are likely to affect the companys shipping expense? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.)

• Weight of the units shippedunchecked
• Distance traveledunanswered
• Sales commissionsunanswered
• Trade discounts given to repeat customersunanswered
• Express shipping to meet a deadline

Variable shipping expense Fixed shipping expense per unit per month