PROBLEM 3 (10 Points) Beta Company, a wholesaler of large custom cabinets, has noticed considerable fluctuation in its shipping expense from month to month, as shown below: Units Shipped 10 14 12 13 19 28 20 31 Total Shipping Expense January February March April May June July August September October November December S 6,600 S 6,950 S 6,750 S 6,900 $ 7,800 S 9,300 S 7,800 $11,100 S 6,600 9,000 $11,200 7,250 23 30 18 REQUIRED Using the high low method, estimate the variable and fixed costs elements of the shipping expense What would be the expected total shipping cost if 27 units were shipped? a. b