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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 4 $ 1,200
February 7 $ 1,700
March 5 $ 1,100
April 6 $ 1,400
May 8 $ 1,700
June 9 $ 2,700
July 2 $ 600

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

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