Dillenbeck Printing Corp Management Believes That the Press Setup Cost Is a Mixed

Dillenbeck Printing Corp. ,a book printer,has provided the following data: $\begin{array}{lcc}&\text { Titles Printed } & \text { Press Setup Cost } \\\text {February. }&33 & \$ 3,170 \\\text {March. }&34 & \$ 3,203 \\\text { April}&46 & \$ 3,688 \\\text {May. }&28 & \$ 2,996 \\\text {June }&44 & \$ 3,607 \\\text {July }&42 & \$ 3,551 \\\text {August }&43 & \$ 3,586 \\\text {September }&39 & \$ 3,413\end{array}$ 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.