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: Total Etching Week Units Cost 1 11 $26 2 8 20 3 13 32 4 7 19 5 9 24 6 12 60 29 $ 150 For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week. 2-a. Using the least-squares regression method, estimate the variable etching cost per unit and the total fixed etching cost per week. 2-b. Express these estimates in the form Y=a+bX Complete this question by entering your answers in the tabs below. Req 2A Reg 28 Express these estimates in the form Ya+bX. (Round your answers to 2 decimal places.) Y