Required: Using the high-low method, calculate the equation of a cost line for the shipping expense for this company (Y = a + bX)

4. (10 points) Archer Company is a wholesaler of custom-built air-conditioning units for commercial buildings. It gathered the following monthly data relating to units shipped and total shipping expense: Required: Using the high-low method, calculate the equation of a cost line for the shipping expense for this company (Y=a+bX)