Comprehensive Exercise-Page 81 Philips Company manufacturing air-conditioning units for c riation in shipping expenses from month to month as per the data below: ommercial buildings and has noticed Month January February March April May Units Shipped 4 4 Total Shipping Expense $2,200 $3,100 $2,600 $1,500 2 $2,200 June $3,000 July $3,600 3-1 Which two months should be used if Philips wants to estimate the behavior of shipping expenses using the high-low method? 3-2 Using the high--low method, what is the variable cost per unit to ship air conditioners? 3-3 What is the fixed cost of shipping air conditioners? 3-4 What is the cost formula for shipping expenses? 3-5 If seven air conditioners are shipped in August, estimate the total shipping expenses? 3-6 If nine air conditioners are shipped in September, estimate the fixed shipping expenses. 3-7 If 10 air conditioners are shipped in October, estimate the variable shipping expense