Saved Garfield Company manufactures a popular brand of dog repellant known as Dog Gone It, which it sells in gallon-size bottles with a spray attachment. The majority of Garfield's business comes from orders placed by homeowners who are trying to keep neighborhood dogs out of their yards. Garfield's operating information for the first six months of the year follows: Operating Cost Month January February March April May June Number of Bottles Sold 1,000 1,300 1,810 2,490 3,550 3,630 $ 10,420 15,600 16,050 19,380 27,440 34,870 Required: 3. Using the high-low method, calculate Garfield's total fixed operating costs and variable operating cost per bottle. (Do not round your intermediate calculations. Round your variable cost per unit answer to 2 decimal places and fixed cost answer to the nearest whole number.) Variable Cost per Unit S 9.30 Fixed Cost S 1.111 4. Perform a least-squares regression analysis on Garfield's data (Use Microsoft Excel or a statistical package to find the coefficients using least-squares regression. Round your answers to 3 decimal places.) Coefficients Intercept X Variable 1