Comp.com Case eComp.com manufactures personal digital assistants (PDA's). Because these very small computers compete with laptops that have more functions and flexibility, understanding and using cost behavior is critical to eComp.com's profitability. eComp.com's Controller, Kelly Hudson, has kept meticulous files on manufacturing cost at eComp.com. Assume that manufacturing costs are the only cost at eComp.com. Data that Kelly has collected over the past 25 weeks on manufacturing costs follow: Week Manufacturing Costs 23,907 18,265 24,208 23,578 22,211 22,862 23,303 24,507 17,878 18,306 20,807 19,707 23,020 20,407 20,370 20,678 21,145 20,775 20,532 20,659 20,430 20,713 20,256 21,196 20,406 Number of Units 1,357 1,077 1,383 1,486 1,292 1,425 1,306 1,373 1,031 1,020 1,097 1,069 1,444 733 413 633 8 10 $ 11 $ 12 $ 13 $ 15 $ 16 $ 17 $ 18 $ 19 $ 20 $ 21 $ 22 $ 23 $ 24 $ 228 488 655 722 373 391 734 256 Note that this data is also available in an Excel file posted on Canvas with this case. The last page of this case assignment contains grading expectations and guidelines