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: February March April May June July August September Calls Taken 7,752 7,721 7,762 7,761 7,726 7,738 7,783 7,771 Call Center Cost $ 84,042 $83,859 $ 84,105 $ 84,088 $83,890 $83,946 $ 84,223 $ 84,172 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 Fixed cost $ per call per month