Furlan Printing Corporation, a book printer, has provided the following data: Press Setup Cost Titles Printed May 29 $3,180 June 30 $ 3,213 July 42 $3,698 August 24 $ 3,006 September 40 $ 3,617 October 38 $ 3,561 November 39 December 35 $ 3,563 $ 3,650 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.) Vanable cost Fixed cost per title printed. per month