Alden Co.s monthly sales and cost data for its operating activities of the past year follow. Management wants to use these data to predict future fixed and variable costs.

Month

Sales

Total Cost

Month

Sales

Total Cost

1

$

320,000

$

160,000

7

$

340,000

$

220,000

2

160,000

100,000

8

280,000

160,000

3

280,000

220,000

9

80,000

64,000

4

200,000

100,000

10

160,000

140,000

5

300,000

230,000

11

100,000

100,000

6

200,000

120,000

12

110,000

80,000

Estimate both the variable costs per sales dollar and the total monthly fixed costs using the high-low method. (Do not round intermediate calculations.) Predict future total costs when sales volume is (a) $200,000 and (b) $300,000.