Galarneau Inc. maintains a call center to take orders, answer questions, and handle complaints. The costs of the call center for a number of recent months are listed below:

	Calls Taken			Call Center Cost
February		7,320		$	79,358
March		7,289		$	79,167
April		7,330		$	79,424
May		7,327		$	79,386
June		7,296		$	79,221
July		7,309		$	79,292
August		7,350		$	79,537
September		7,335		$	79,449

Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken.

Required:

Use Microsoft Excel to run a least-squares regression analysis on the above data, and estimate the variable cost per call and 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 call
Fixed cost	$	per month