Furlan Printing Corporation, a book printer, has provided the following data: May June July August September October November December Variable cost Fixed cost Management believes that the press setup cost is a mixed cost that depends on the number of titles printed. (A specific book that is ta be printed is called a "title". Typically, thousands of copies will be printed of each title. Specific steps must be taken to setup the Dresses for printing each title-for example, changing the printing plates. The costs of these steps are the press setup costs.) $ Press Titles Setup Printed Cost 33 $ 3,145 34 $3,178 46 $3,663 28 44 42 43 39 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.) SA $ 2,971 $3,582 $ $ 3,526 $ 3,528 $3,750 37.53 per title printed 2,100 per month

Furlan Printing Corporation, a book printer, has provided the following data: Management belleves that the press setup cost is a mixed cost that depends on the number of tities printed. (A specific book that is t pe printed is called a "title". Typically, thousands of copies will be printed of each title. Speeific steps must be taken to setup the resses for printing each title-for example, changing the printing plates. The costs of these steps are the press setup costs.) Required: istimate, 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.)