Required information [The following information applies to the questions displayed below.) Odessa, Inc., manufactures one model of computer desk. The following data are available regarding units shipped and total shipping costs: Number of Units Shipped Month January February March Total Shipping Cost $3,000 3,450 4,150 4,200 1,450 3,750 4,050 May June July Required: 3. Using the high-low method, calculate Odessa's total fixed shipping costs and variable shipping cost per unit. 4. Perform a least-squares regression analysis on Odessa's data. 5. Using the regression output, create a linear equation (y= a + bx) for estimating Odessa's shipping costs