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Phillips Company manufactures air - conditioning units for commercial buildings and has noticed considerable variation in shipping expenses from month to month as per the

Phillips Company manufactures air-conditioning units for commercial buildings and has noticed considerable variation in shipping expenses from month to month as per the data below:
Month Units Shipped Total Shipping Expense
January 4 $ 1,960
February 4 $ 2,860
March 5 $ 2,300
April 2 $ 1,254
May 3 $ 2,010
June 6 $ 2,640
July 8 $ 3,744
13. Estimate variable shipping expenses to ship 12 air conditioners if the shipping company reduces the variable cost per unit by 10% for each unit shipped in excess of 10 units.

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