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 1 318,000 2 163,000 Total Cost $ 155,500 99,250 3 263,000 4 203,000 203,600 98,000 5 288,000 199,500 6 188,000 110,000 7 362,000 292,624 8 268,000 149,750 9 76,400 67,000 10 148,000 128,625 11 92,000 92,000 12 98,000 83,650 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