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 1 2345 2 3 5 6 320,000 160,000 280,000 200,000 300,000 200,000 Total Cost $ 160,000 100,000 220,000 100,000 230,000 120,000 Month 7 8 9 10 11 12 Units Sold 340,000 280,000 80,000 160,000 100,000 110,000 Total Cost $ 220,000 160,000 64,000 140,000 100,000 80,000 1. Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. (Do not round intermediate calculations.)