The costs of a book printer for the last several months are as follows: Press Titles Setup Printed Cost May June 34 $ 3,295 35 $3,328 July 47 $ 3,813 August 29 $ 3,121 September 45 $3,732 October 43 $ 3,676 November 44 $ 3,678 December 40 $ 3,410 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 coples 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.) Variable cost Fixed cost per title printed per month