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 Number of Bottles Operating Sold January February1,400 March April Mary June s 11,800 15,740 15,800 19,675 27.245 35,000 800 2.400 3,480 3,800 Required: 3. Using the high-low method, calculate Garfield's total fixed operating costs and variable operating cost per bottle Variable Cost per Unit Fixed Cost 4. Perform a least-squares regression analysis on Garfield's data. (Use Microsoft Excel or as your answers to 3 decimal places) Interoopt X Variable 1