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		6			$	21
2		7			$	23
3		11			$	28
4		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.

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.

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