Furlan Printing Corporation, a book printer, has provided the following data:

Titles Printed Press Setup Cost

May $36$ $ $3,178$

June $37$ $ $3,211$

July $49$ $ $3,696$

August $31$ $ $3,004$

September $47$ $ $3,615$

October $45$ $ $3,559$

November $46$ $ $3,561$

December $42$ $ $3,680$

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.$)$