Grawburg Incorporated maintains a call center to take orders, answer questions, and handle complaints. The costs of the cal center for a number of recent months are listed beiow: 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.)