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: Week 1 Units Total Etching Cost 4 $ 18 2 3 17 3 B 25 4 6 20 5 7 24 2 30 16 $120 For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week.