Furlan Printing Corp, a book printer, has provided the following data: Titles Press Setup Cost Printed 3,269 3,302 3,787 3,095 3,706 3,650 3,652 3,300 28 Mlay 29 June $ $ 41 July August September October 23 12 39 $ $ $ 37 38 November 34 December 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 per title printed Fixed cost per month