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: Month January Number of Units Total Shipping Cost Shipped 30 $ 1,900 February 35 2,100 March 65 3,700 April 40 2,500 May 70 4,000 June 45 3,000 July 60 4,000 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 (ya+ bx) for estimating Odessa's shipping costs.