Garfield Company manufactures a popular brand of dog repeliant known as DogGone It, which it sells in gallion-size bottles with a spray attachment. The majority of Garfield's business comes from orders placed by homeowners who are trying to keep neighborhood dogs out of their yards. Garfield's operating information for the first six months of the year follows Number of Bottles Sold Operating Month January February March April May June 800 1,400 1,750 2,400 3,480 3,800 S 11,600 5,740 15,800 19,675 27,245 Required: 3. Using the high-low method, calculate Garfield's total fixed operating costs and variable operating cost per bottle Answer is complete but not entirely correct Unit Fixed Cost 5,200 4. Parform a least-squares regression analysis on Garfield's data. (Use Microsoft Excel or a statistical package to find the coefficients using least-squares regression. Round your answers to 3 decimal places Answer is complete but not entirely correct 671 603 ntercopt X Variable 1 119 3