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	40	$2,950
February	75	3,650
March	25	2,250
April	35	1,850
May	30	2,300
June	55	3,250
July	50	3,000

Required: 1. Prepare a scattergraph of Odessas shipping cost and draw the line you believe best fits the data. 3. Using the high-low method, calculate Odessas total fixed shipping costs and variable shipping cost per unit. 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.