The following data relating to units shipped and total shipping expense have been assembled by Archer Company, a manufacturer of large, custom-built air-conditioning units for commercial buildings:

Month	Units Shipped	Total Shipping Expense
January	4	$	1,890
February	6		2,160
March	5		1,800
April	7		2,370
May	8		2,430
June	9		2,840
July	3		1,280

Required:

1. Estimate a cost formula for shipping expense using the high-low method.

2. What factors, other than the number of units shipped, are likely to affect the companys total shipping expense? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.)

check all that apply

• Weight of the units shipped
• Distance travelled
• Number of workers used to manufacture the goods shipped
• Size of the units shipped
• Fixed costs to produce the units