E5-12 (Algo) Estimating Cost Behavior Using Scattergraph, High-Low Method, and Least-Squares Regression [LO 5-2, 5-3, 5-4] [The following information applies to the questions displayed below] Odessa, Incorporated, manufactures one model of computer desk. The following data are available regarding units shipped and total shipping costs: Part 2 Required: 3. Using the high-low method, calculate Odessa's total fixed shipping costs and variable shipping cost per unlt. 4. Perform a least-squares regression analysis on Odessa's data. 5. Using the regression output, create a linear equation (y=a+bx) for estimating Odessa's shipping costs