APPENDIX $5$A$-$Homework template$-$page $2$

$3.$ High$-$low estimate of fixed cost is higher than$/$lower than the least squares regression by $

High$-$low estimate of the variable cost per unit is higher than$/$lower than the LSR by $$.$

The straight line using the LSR approach would intersect at $$910\mathrm{.}71$;

The straight line using the $H-L$ approach would intersect at $$700\mathrm{.}00$

$4.$ What other factors $($other than the number of units shipped$)$ could impact the company's shipping expense?

$**W$ of the shipment

$**V$ of the shipment

$*$Price of

$*$Meeting : which involves paying overtime to a driver

$*$Age and usage of used to handle the delivery

$*$Tolls$,$ distance traveled and a plethora of other factors.