Furlan Printing Corp., a book printer, has provided the following data: Titles Printed May June July August September October November December Press Setup Cost $ 3,360 S 3 ,393 3,878 3,186 3,797 3,741 3,743 3.450 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 coples 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 Fixed cost per to printed per month