Furlan Printing Corporation, a book printer, has provided the following data: Titles Press Setup Cost Printed May 35 $ 3,245 June 36 $ 3,278 July 48 $ 3,763 August 30 $ 3,071 September 46 $ 3,682 October 44 $ 3,626 November 45 December 41 $ 3,628 $ 3,420 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 Fixed cost per title printed per month