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 Cost Week Units 1 11 $ 22 2 15 29 3 12 24 4 10 20 5 13 24 6 14 26 75 $ 145 For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week. Exercise 5A-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 question by entering your answers in the tabs below.