Required information [The following information applies to the questions displayed below.] Odessa, Incorporated, manufactures one model of computer desk. The following data are available regarding units shipped and total shipping costs: Number of Units Month January Shipped Total Shipping Cost 50 $ 3,500 February 80 3,850 March 60 3,550 April 35 1,700 May 40 3,000 June 45 July 30 2,700 2,000 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.