Furlan Printing Corp., a book printer has provided the following data Titles Printed May July August September October November December Press Setup Cost 3,269 3,32 3.787 3.095 3,706 3,65e 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 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 Fbxed cost per month