Furlan Printing Corp., a book printer, has provided the following data: May June July August September October November December Titles Printed 28 29 41 23 39 37 38 34 Press Setup Cost $ 3,269 $ 3,302 $ 3,787 $ 3,095 $ 3,706 $ 3,650 $ 3,652 $ 3,300 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 title printed per month