1234 5 6 7 24 Question 5: Least-squares regression method Serenity Living manufactures gas fireplaces for home use. Each unit produced goes through a complex quality control process. The company has observed quality control costs as follows over the past 16 weeks: Week Units Produced Quality Control Costs $ 540 8 21 15 $ 400 30 $620 9 10 4 12 $ 380 11 5 18 $ 480 12 23 6 27 $ 580 7: 20 $ 500 4 8: 21 $ 511 5 9: 17: $ 442 10: 19 $ 469 11 22 $ 521 12: 29 $ 616 13: 26: $ 569 14: 14: $ 391 15 16: $ 430: 16: 28: $ 602 For planning purposes, the company's management wants to know the amount of variable quality control costs per unit and the total fixed quality control costs per week.