Required information Exercise 5A-4 High-Low Method; Scattergraph Analysis (LO5-10] (The following information applies to the questions displayed below.] 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: Units Shipped Month January February March April May June July Total Shipping Expense $ 1,400 $ 1,900 $ 1,300 $ 1,600 $ 1,900 $ 2,900 $ 800 Exercise 5A-4 Part 2 2. Using the high-low method, estimate the cost formula for shipping expense. RRRRRRRRRRRRRRRR. Variable shipping expense Fixed shipping expense per unit per month