X Corp analyzed three months of its cost of operation. Data are as follows: Sum of units is 60 units; Sum of cost is 420; Sum of units x cost totaled 8,800 and Sum of units squared is 1,400. Using the least square technique, how much is the estimated variable cost of producing 10 units? 2. Over the past years, X Corp has experienced the cost shown regarding the shipping expenses: Fixed cost of 16,000; Number of units shipped is 8,000 units; Number of sales orders is 1,000 orders; Average shipment is 15 pounds and Cost per pound is .50 (50 cents per pound). Shown next is the expected data for the coming year: No of units shipped is 8,000 units; Number of sales order is 800; Total sales is 1,200,000 and Total pounds shipped is 9,600. What is X's expected shipping cost for the coming year?