4. Shield-Me manufactures drones. It has just completed the manufacture of its first newly designed system, DR-55. Manufacturing data for the DR-55 follows: i. Calculate the total variable costs of producing 5 units using the cumulative learning model. ii. Calculate the total variable costs of producing 5 units using the incremental learning model. Variable Coefficient Standard error t-value Constant $ (2,807.00) $ 34,850 -0.08 Independent variable 1: No. of setups $ 58.62 $ 133.42 0.44 Independent variable 2: No. of setup-hours $ 52.31 $ 13.08 4.00 R squared = 0.86 i. Estimate the regression equation. ii. Complete the following table