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

Titles Printed Press Setup Cost

May $30$ $ $3,345$

June $31$ $ $3,378$

July $43$ $ $3,863$

August $25$ $ $3,171$

September $41$ $ $3,782$

October $39$ $ $3,726$

November $40$ $ $3,728$

December $36$ $ $3,680$

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 be 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.$)$