Furlan Printing Corporation, a book printer, has provided the following data: Titles Printed Press Setup Cost May 30 $ 3,345 June 31 $ 3,378 July 43 $ 3,863 August 25 $ 3,171 September 41 $ 3,782 October 39 $ 3,726 November 40 $ 3,728 December 36 $ 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.) Variable cost Fixed cost per title printed per month