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 55 Month January February March Apr 11 May June July Total Shipping Cost $3,150 3,000 4,000 4,150 3,000 1,950 3,550 45 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. Complete this question by entering your answers in the tabs below. Required 3 Required 4 Required 5 Perform a least-squares regression analysis on Odessa's data. (Use Microsoft Excel or a statistical package to find the coefficients using least squares regression. Round your answers to 2 decimal places.) Coefficients Intercept X Variable