The costs of a company's call center for a number of recent months are listed below: Call Center Cost 8,460 $ 91,717 8,429 $91,548 8,470 $ 91,777 8,469 $ 91,759 8,433 8,444 8,486 $ 91,567 $91,605 $91,831 8,474 $ 91,787 April May June July August September October November Calls Taken 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.) Variable cost Fixed cost per call per month