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	$ 27
2	7	20
3	12	31
4	6	20
5	8	24
6	11	30
	54	$ 152

For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week.