Furlan Printing Corporation, a book printer, has provided the folowing date: Manogement believes that the press setup cost is a mixed cost that depends on the number of tities printed. (A spectic book that is to be printed is called a "Yitle: Typically, thousands of copies will bo printed of oach title. Specific steps must be taken to setup the presses for ptinting each title-for example, changing the printing plates. The costs of these steps are the press setup costs.) Required: Estimate the variable cost per tite 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.)