Garfield Company manufactures a popular brand of dog repellant known as DogGone It, which it sells in gallon-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: Month January Number of Bottles Sold 1,000 Operating Cost $10,420 February 1,300 15,600 March 1,810 16,050 April 2,490 19,380 3,550 27,440 3,630 34,870 May June Required: 3. Using the high-low method, calculate Garfield's total fixed operating costs and variable operating cost per bottle. 4. Perform a least-squares regression analysis on Garfield's data. 5. Determine how well this regression analysis explains the data (i.e. What is R27) 6. Using the regression output, create a linear cost equation (ya+b) for estimating Garfield's operating costs.