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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

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 $ 1,800
February 6 $ 2,300
March 4 $ 1,700
April 5 $ 2,000
May 7 $ 2,300
June 8 $ 2,700
July 2 $ 1,200

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

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