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	60	$3,850
February	25	2,300
March	65	3,600
April	50	3,200
May	70	3,650
June	40	2,500
July	75	3,650

Required:

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.

5. Using the regression output, create a linear equation (y = a + bx ) for estimating Odessas shipping costs.