! Required information 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: Number of Units Total Shipping Cost $ 4,050 Part 2 Month January Shipped 65 February 80 3,600 March 75 3,800 April 30 1,600 May 70 3,900 June 45 July 25 2,600 1,950 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. Required 3 Required 4 Required 5 Using the high-low method, calculate Odessa's total fixed shipping costs and variable shipping cost per unit. Note: Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar. Fixed Cost Variable Cost per Unit Required 3 Required 4 Required 5 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. Intercept X Variable Coefficients Required 3 Required 4 Required 5 Using the regression output, create a linear equation (y = a + bx) for estimating Odessa's shipping costs. Note: Round your answers to 2 decimal places. Total Shipping Cost = + Number of Units Shipped