Odessa, Inc., manufactures one model of computer desk. The following data are available regarding units shipped and total shipping costs:

Month	Number of Units Shipped	Total Shipping Cost
January	70	$4,250
February	65	4,150
March	30	2,400
April	60	3,750
May	35	2,000
June	45	2,650
July	75	3,750

3. Using the high-low method, calculate Odessas 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) 4. Perform a least-squares regression analysis on Odessas data. (Use Microsoft Excel or a statistical package to find the coefficients using least-squares regression. Round your answers to 2 decimal places.) 5. Using the regression output, create a linear equation (y = a + bx ) for estimating Odessas shipping costs.