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	Call Center Cost
April	8,440	$ 91,501
May	8,409	$ 91,331
June	8,450	$ 91,560
July	8,449	$ 91,543
August	8,413	$ 91,350
September	8,424	$ 91,388
October	8,466	$ 91,614
November	8,454	$ 91,570

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.)