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 12 $ 27 2 9 $ 20 3 14 $ 31 4 B $ 20 10 $ 23 13 $ 66 30 $151 For planning purposes, management would like to know the variable etching cost per unit and the total fixed etching cost per week.