Garfield Company manufactures a popular brand of dog repellant known as Dog Gone It, which it sells in gallon-stze 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 Operating Month Sold Cost 1,040 $10,74 February 1,370 15,778 March 1,720 16,180 April 2,40e 19,870 May 3,400 27,280 June 3,620 34,900 Required 3. Using the high-low method, calculate Garfield's total fixed operating costs and variable operating cost per bottle. (Do not found your intermediate calculations. Round your variable cost per unit answer to 2 decimal places and fixed cost answer to the nearest whole number) Variable Cost per Units Foxed Cost 4. Perform a least squares regression analysis on Games data (Use Microsoft Excel or a statistical package to find the coefficients using least squares regression. Round your answers to 3 decimal places.) Coefficients Interces X Variable