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Furlan Printing Corp., a book printer, has provided the following data Titles Press Setup Printed Cost $ 3,225 $ 3,258 May 34 35 June July

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Furlan Printing Corp., a book printer, has provided the following data Titles Press Setup Printed Cost $ 3,225 $ 3,258 May 34 35 June July August September October $3,743 $ 3,051 $ 3,662 $ 3,606 $3,608 $ 3,150 47 29 45 November December 40 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.) per title printed Variable cost Fixed cost per month

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