Required information George Caloz & Frres, 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: Total Etching Week 123456 Units 10 Cost $ 27 4 20 12 27 5 22 10 25 15 29 56 $ 150 For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week.