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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

30

$

1,800

February

60

$

2,300

March

40

$

1,700

April

50

$

2,000

May

70

$

2,300

June

80

$

2,700

July

20

$

1,200

Required: Using the high-low method, calculate the equation of a cost line for the shipping expense for this company (Y = a + bX)

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