[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 Month Shipped January 40 February 45 March 25 April 50 May 55 June 65 July 35 Total Shipping Cont $2,950 2,800 2,100 3,350 3,300 3,900 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 = 3 + bx) for estimating Odessa's shipping costs. Fixed Cost Variable Cost per Unit Coefficients Intercept X Variable Required 3 Required 4 Required 5 Using the regression output, create a linear equation (y = a + bx ) for estimating Odessa's shipping costs. Number of Units Shipped Total Shipping Cost