Odessa, Inc., manufactures one model of computer desk. The following data are available regarding units shipped and total shipping costs: Number of Units Shipped 65 Total Shipping Cost $4,050 3,600 3,800 1,600 Month January February March April 80 75 30 2.600 July 1.950 25 3. Using the high-low method, calculate Odessa's total fixed shipping costs and variable shipping cost per unit. (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar) Fixed Cost Variable Cost per Unit . Perform a least-squares regression analysis on Odessa's data. (Use Microsoft Excel or a statistical package to find the coefficients using least-squares regression. Round your answers to 2 decimal places.) Coefficients Intercept Variable bx) for estimating Odessa's shipping costs 5. Using the regression output, create a linear equation (y Number of Units Shipped Total Shipping Cost +