A manufacturing firm produces its products in batches using sophisticated machines and equipment. The general manager wanted to investigate the relationship between direct labor costs and the number of units produced per batch. The recorded the data from the last $30$ batches is below.

Batch Size Labor Cost Batch Size Labor Cost $($$$)$

$2442025397$

$3541041430$

$1935525408$

$3144529440$

$3942529416$

$2134020405$

$2138026380$

$2035536425$

$4045041415$

$3446330400$

$3643540453$

$4045036423$

$2942720410$

$2440031392$

$3446126415$

Determine the fixed and variable labor costs. $($Round your answers to the nearest cent.$)$