Furlan Printing Corporation, a book printer, has provided the following data: May June July August September October November December Titles Printed 35 36 48 30 46 44 45 41 Press Setup Cost $ 3,366 $ 3,399 $ 3,884 $ 3,192 $ 3,803 $ 3, 747 $ 3,749 $ 3,280 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 per month Fixed cost