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	4	$ 18
2	3	17
3	8	25
4	6	20
5	7	24
6	2	16
	30	$ 120

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.

Using the least-squares regression method, estimate the variable etching cost per unit and the total fixed etching cost per week. (Round your answers to 2 decimal places.)