eyutre miomatron E5-12 (Algo) Estimating Cost Behavior Using Scattergraph, High-Low Method, and Least-Squares Regression [LO 5.2, 5.3, 5.4] [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: 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 equation (y=a+bx) for estimating Odessa's shipping costs. 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. Round your answers to 2 decimal places