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

	Titles Printed	Press Setup Cost
February	39	$2,197
March	40	$2,218
April	36	$2,134
May	31	$2,044
June	48	$2,424
July	47	$2,377
August	29	$1,997
September	45	$2,353

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.)

On the basis of the above data, you are required to do the following:

• Estimate the variable cost per title printed and the fixed cost per month using the least-squares regression method.