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

	Titles Printed	Press Setup Cost
May	34	$ 3,295
June	35	$ 3,328
July	47	$ 3,813
August	29	$ 3,121
September	45	$ 3,732
October	43	$ 3,676
November	44	$ 3,678
December	40	$ 3,410

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
Fixed cost		per month