Exercise 2A-5 (Algo) Least-Squares Regression [LO2-11] George Caloz & Frres, located in Grenchen, Switzerland, makes luxury custom watches in small lots. One of the 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 Week Units 1 12 Cost $ 26 2 11 22 3 13 28 4 9 19 5 12 25 6 14 28 71 $ 148 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 3 (Algo) Required: 3. If the company processes twelve units next week, what would be the expected total etching cost? Note: Round your intermediate calculations and final answer to 2 decimal places. Expected total etching cost