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 week Units Etching Cost 1 6 $ 21 2 7 23 3 11 28 12 27 5 13 28 6 14 29 63 $ 156 For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week. Exercise 6A-5 Part 2 (Algo) 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 auction hy anterinn vour answers in the tabs below.