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 Week Units Cost 123455 2 11 4 6 10 9695TG 9 $27 6 20 31 5 20 7 24 30 48 $ 152 For planning purposes, management wants to know the variable etching cost per unit and the total fixed etching cost per week. Required: 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. B. If the company processes eight units next week, what would be the expected total etching cost? Complete this question by entering your answers in the tabs below. Required 2A Required 28 Required 3 Using the least-squares regression method, estimate the variable etching cost per unit and the total fixed etching cost per week. Note: Round your answers to 2 decimal places. Fixed etching cost per week Variable etching cost per unit