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

	Titles Printed		Press Setup Cost
May	36		$	3,178
June	37		$	3,211
July	49		$	3,696
August	31		$	3,004
September	47		$	3,615
October	45		$	3,559
November	46		$	3,561
December	42		$	3,680

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.)