Furlan Printing Corp., a book printer, has provided the following data:

Furlan Printing Corp., a book printer, has provided the following data Titles Press Setup Printed Cost 3,185 3,218 3,703 3,011 29 30 May June July 42 24 August September October 40 $3, 622 3,566 3,568 $3,250 38 November 39 35 December Management believes that the press setup cost is a mixed cost that depends on the number of titles printed. (A specific book that is to be printed is called a "title". Typically, thousands of copies will be printed of each title. Specific steps must be taken to setup the presses for printing each title-for example, changing the printing plates. The costs of these steps are the press setup costs.) Required: Estimate the variable cost per title printed and the fixed cost per month using the least-squares regression method. (Round the "Variable cost" to 2 decimal places and the "Fixed cost" to the nearest dollar amount.) Variable cost per title printed Fixed cost per month