Archer Company is a wholesaler of custom-built air-conditioning units for commercial buildings. It g

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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 Units Shipped Total Shipping Expense January 2 $ 2,200 February 5 $ 2,700 March 3 $ 2,100 April 4 $ 2,400 May 6 $ 2,700 June 7 $ 3,700 July 1 $ 1,600

Using the high-low method, estimate the cost formula for shipping expense.

Variable shipping expense: (per unit)

Fixed shipping expense: (per month)