George Caloz & Frres, located in Grenchen, Switzerland, makes luxury custom watches in small lots. One of the companys products, a platinum diving watch, goes through an etching process. The company has recorded etching costs as follows over the last six weeks:

Week	Units			Total Etching Cost
1		4			$	18
2		3			$	17
3		8			$	25
4		6			$	20
5		7			$	24
6		2			$	16
		30			$	120

For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week.

3. If the company processes five units next week, what would be the expected total etching cost? (Round your intermediate calculations and final answers to 2 decimal places.)