Furlan Printing Corp., a book printer, has provided the following data: May June July August September October November December Titles Printed 32 33 45 27 43 41 42 38 Press Setup Cost $ 3,278 $ 3,311 $ 3,796 $ 3,104 $ 3,715 $ 3,659 $ 3,661 $ 3,200 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 Fixed cost per title printed per month