George Caloz & Frres, located in Grenchen, Switzerland, makes prestige high-end custom watches in small lots. One of the companys products, a platinum diving watch, goes through an etching process. The company has observed etching costs as follows over the last six weeks

Week	Units			Total Etching Cost
1		9			$	24
2		5			$	21
3		11			$	29
4		5			$	20
5		8			$	24
6		11			$	27
		49			$	145

Using the least-squares regression method, estimate the variable and fixed elements of etching

Express the cost data in (2a) above in the form Y = a + bX. (Round your answers to 2 decimal