Really need help practising for Exams.

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 shipping Total shipped expense January E 1,900 February 2,400 March 1,700 April 2,100 May 2,300 June 2,880 July 1,200 Required: 1. Using the least-squares regression method, estimate a cost formula for shipping expense. (Round your intermediate calculations and answers to the nearest whole pound.) 2. Prepare a simple table comparing the variable and fixed-cost elements of shipping expense as computed under the high-low method, the scattergraph method and the least-squares regression method. (Round your intermediate calculations and answers to the nearest whole pound.)