Practical Question: (3 Marks) PipeDream Supplies is a wholesaler of a large variety of pipes and other plumbing needs. The company's accountant, Bobbi Esbend, has recently completed a cost study of the firm's shipping department in which she used the weight of supplies loaded or unloaded at the company's loading dock to quantify the department's activity. Bobbi compiled the following data. Shipping Total loading (Kg) department cost January 3,510 22,815 February 3,120 22,035 March 2,535 21,938 April 1,950 18,785 May 4,290 21,645 June 4,680 24,473 July 3,900 23,400 August 3,510 22,230 September 5,070 27,365 October 2,145 21,548 November 2,340 22,133 December 2,730 22,133 Required: Cost function of shipping department using high-low method. (Show all workings)