Exercise SA- (Algo) Least-Squares Kegression [LUS-1] 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: For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week. xercise 5A-5 Part 2 (Algo) a. Using the least-squares regression method, estimate the variable etching cost per unit and the total fixed etching cost per week. b. Express these estimates in the form Y=a+bX