A company$$s monthly data for the past six months follow.

Month Units Produced Total Costs

$1664,000$ $ $332,000$

$2344,000215,000$

$3584,000459,000$

$4424,000212,000$

$5728,000419,000$

$6184,000147,000$

$(1)$ Estimate variable costs per unit and the total monthly fixed costs using the high$-$low method.

$(2)$ Use the answers from part $1$ to estimate total costs when sales volume is $191,000$ units.Estimate the fixed and variable components of maintenance cost using the high$-$low method.

High$-$Low method $-$ Calculation of variable cost per unit produced