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Exercise $5$A$-5($Algo$)$ Least$-$Squares Regression $[$LO$5-11]$

George Caloz & Fr$$res$,$ located in Grenchen, Switzerland, makes luxury custom watches in small lots. One of the company's products, a platinum diving watch, goes through an etching process. The company has recorded etching costs as follows over the last six weeks:

$\backslash$table$[[$Week$,$Units,$\backslash$table$[[$Total Etching$],[$Cost$]]],[1,13,$$$24$