Alden Company's monthly data for the past year follow. Management wants to use these data to predict future variable and fixed costs. Month 1 Units Sold Total Cost 318,500 $ 156,000 2 163,500 3 263,500 4 203,500 99,750 204,100 98,500 5 288,500 200,000 6 188,500 110,500 7 361,500 288,956 8 268,500 150,250 9 76,300 66,500 10 148,500 129,125 11 92,500 92,500 12 98,500 83,150