P3.35 Cost estimation; high-low, regression: wholesaler PipeDream Supplies Is a wholesaler of a large variety of pipes and other plumbing needs. The company's LO39 accountant, Bobbi Esbend. has recently completed a cost study of the firm's shipping department In which she used the weight of supp es loaded or unloaded at the company's loading dock to quantify the department's activity. Bobbi compiled the following data. Month Supplies loaded or unloaded jog Shipping department costs Jamary 5400 February Much 30790 April DOEEE June 37650 July Aurut 14301 September 33130 November 34080 December 4200 34080