Grawburg Incorporated 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 April May June July August September October November 4,840 4,809 4,850 4,844 4,810 4,824 4,870 4,857 Call Center Cost $ 52,472 $ 52,231 $ 52,552 $ 52,483 $ 52,228 $ 52,333 $ 52,700 $ 52,609 Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken. Required: 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.) per call Variable cost Fixed cost per month