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 4 $ 18 2 3 17 3 8 25 6 20 5 7 24 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.. 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 Req 28 Using the least-squares regression method, estimate the variable etching cost per unit and the total fixed etching cost per week. (Round your answers to 2 decimal places.) Fixed etching cost per week Variable etching cost per unit