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

	Titles Printed	Press Setup Cost
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	$ 3,563
December	35	$ 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.)