Required Information [The following information applies to the questions displayed below) 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 Units Shipped 4 4 5 Month January February March April Hay June July Total Shipping Expense $ 2,240 $ 3,140 $ 2,650 $1,296 $2,220 $ 3,60 $ 4,416 4. What is the cost formula for shipping expenses