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! Required information (The following information applies to the questions displayed below.] 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: Month January February March Units Shipped 2 5 3 4 6 7 1 Total Shipping Expense $ 2,600 $ 3,100 $ 2,500 $ 2,800 $ 3,100 $ 4,700 $ 2,000 April May June July 2. Using the high-low method, estimate the cost formula for shipping expense. per unit Variable shipping expense Fixed shipping expense per month