Furlan Printing Corp., a book printer, has provided the following data: Titles Printed Press Setup Cost May 34 $ 3,355 June 35 $ 3,388 July 47 $ 3,873 August 29 $ 3,181 September 45 $ 3,792 October 43 $ 3,736 November 44 $ 3,738 December 40 $ 3,590 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.)

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