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: 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.)