The shipping expenses (first figure in $) and the associated units sold (second figure) over the last six months follow:

Oct 2019: $22,800, 290

Nov 2019: $24,850, 330

Dec 2019: $28,000, 390

Jan 2020: $22,000, 300

Feb 2020: $27,200, 400

Mar 2020: $25,200, 350

Using High-Low method, what is the estimated shipping expense in the nearest ten dollars when 360 units are sold? Take two decimal places in intermediate steps.