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 11 $ 22 2 15 $ 29 3 12 $ 24 4 10 $ 20 5 13 $ 24 6 14 $ 26 75 $ 145 using the least squares regression method, estimate the variable and fixed elements of etching cost.

fixed=

variable cost per unit=

express the cost data from the above in the form of y=a=bX.

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

variable cost=

fixed cost=