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: April May June July August September October November Calls Taken Call Center Cost $ 73,623 $ 73,421 6,791 6,760 6,801 6,797 $ 73,692 $ 73,644 $ 73,477 $ 73,520 6,819 $ 73,791 6,803 $ 73,687 Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken. Variable cost Fixed cost 6,767 6,777 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 per month