Alden Companys 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 1 320,000 $ 160,000 2 160,000 100,000 3 280,000 220,000 4 200,000 100,000 5 300,000 230,000 6 200,000 120,000 7 340,000 220,000 8 280,000 160,000 9 80,000 64,000 10 160,000 140,000 11 100,000 100,000 12 110,000 80,000 2. Predict future total costs when sales volume is (a) 220,000 units and (b) 240,000 units