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
1	321,500	$ 159,000
2	166,500	102,750
3	266,500	207,100
4	206,500	101,500
5	291,500	203,000
6	191,500	113,500
7	358,500	267,116
8	271,500	153,250
9	75,700	63,500
10	151,500	132,125
11	95,500	95,500
12	101,500	80,150

2. Predict future total costs when sales volume is (a) 387,000 units and (b) 427,000 units.