Month Units Shipped Total Shipping Expense January 4 $2,200 February 7 $3,100 March 5 $2,600 April 2 $1,500 May 3 $2,200 June 6 $3,000 July 8 $3,600

High-Low Method; Scattergraph AnalysisZerbel Company, a wholesaler of large, custom-built air conditioning units for commrcial buildings, has noticed considerable fluctuation in its shipping expense from month to month, as shown in the attachment:Comment on the accuracy of the high-low estimates assuming a least-squares regression analysis estimated the total fixed costs to be $1,010.71 per month and the variable cost to be $317.86 per unit.