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	10	$ 26
2	7	24
3	18	31
4	6	20
5	12	27
6	13	27
	66	$ 155

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 3 (Algo)

3. If the company processes thirteen units next week, what would be the expected total etching cost?