The costs of a book printer for the last several months are as follows:

$\backslash$table$[[,\backslash$table$[[$Titles$],[$Printed$]],\backslash$table$[[$Press Setup$],[$Cost$]]],[$May$,25,$$$,3,295],[$June$,26,$$$,3,328],[$July$,38,$$$,3,813],[$August$,20,$$$,3,121],[$September$,36,$$$,3,732],[$October$,34,$$$,3,676],[$November$,35,$$$,3,678],[$December$,31,$$$,3,920]]$

Management believes that the press setup cost is a mixed cost that depends on the number of titles printed. $($A specific book that is to be printed is called a "title". Typically, thousands of copies will the printed of each title. Specific steps must be taken to setup the presses for printing each title$-$for example, changing the printing plates. The costs of these steps are the press setup costs.$)$

Required:

Estimate the variable cost per title printed and the 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.$)$

$\backslash$table$[[,,],[$Variable cost$,,$per title printed$],[$Fixed cost$,,$per month$]]$