Furlan Printing Corp., a book printer, has provided the following data: MAY June July August September October November December Titles Printed 33 34 46 28 44 42 Press Setup Cost $ 3,145 $ 3,178 $ 3,663 $ 2,971 $ 3,582 $ 3,526 $ 3,528 $ 3,750 39 Management believes that the press setup cost is a mixed cost that depends on the number of titles printed. (A specific book that is 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 per month Fixed cost