[The following information applies to the questions displayed below.] Odessa, Incorporated, manufactures one model of computer desk. The following data are avallable regarding units shipped and total shipping costs: Part 2 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 equotion (y=a+bxp for estimating Odessa's shipping costs. Answer is not complete. Complete this question by entering your answers in the tabs below. Perform a least-squares regression analysis on Odessa's data. Note: Use Microsoft Excel or a statistical package to find the coefficients using least-squares regression, flound your answers to 2 decimal places