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 319,500 Total Cost $ 157,000 123456782222 164,500 100,750 264,500 205,100 204,500 99,500 289,500 201,000 189,500 111,500 360,500 281,644 269,500 151,250 76,100 65,500 10 149,500 130,125 11 93,500 93,500 99,500 82,150 1. Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. Note: Do not round intermediate calculations. Total cost at the highest volume Variable costs at highest volume: Highest volume Variable cost per unit Total variable costs at highest volume Total fixed costs Total cost at the lowest volume Variable costs at lowest volume: Lowest volume Variable cost per unit Total variable costs at lowest volume Total fixed costs High-Low method - Calculation of variable cost per unit High-Low method - Calculation of fixed costs 0