company's products, a platinum diving watch, goes through an etching process. The company has recorded etching costs as follows over the last six weeks: Total Etching Cost Week Units 123456 11 $ 22 15 29 12 24 10 20 13 24 14 26 75 $ 145 For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week. Exercise 2A-5 Part 2 (Algo) Required: 2-a. Using the least-squares regression method, estimate the variable etching cost per unit and the total fixed etching cost per week. 2-b. Express these estimates in the form Y = a + bx. Complete this question by entering your answers in the tabs below. Req 2A Req 2B Using the least-squares regression method, estimate the variable etching cost per unit and the total fixed etching cost per week. Note: Round your answers to 2 decimal places. Fixed etching cost per week Variable etching cost per unit