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	55	$3,100
February	70	3,700
March	45	2,550
April	60	3,900
May	35	1,850
June	50	3,450
July	25	2,350

Required: 1. Prepare a scattergraph of Odessas shipping cost and draw the line you believe best fits the data. Instructions: 1. Use the point tool (7 points) to plot each Units Shipped / Total cost combination. 2. To enter exact coordinates, double click on the point and enter the values for each Units Shipped and Total Cost. 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.