Alden Company$$s monthly data for the past year follow. Management wants to use these data to predict future variable and fixed costs.

Month Units Sold Total Cost

$1320,000$ $ $157,500$

$2165,000101,250$

$3265,000205,600$

$4205,000100,000$

$5290,000201,500$

$6190,000112,000$

$7360,000278,000$

$8270,000151,750$

$976,00065,000$

$10150,000130,625$

$1194,00094,000$

$12100,00081,650$

$2.$ Predict future total costs when sales volume is $($a$)390,000$ units and $($b$)430,000$ units.