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		$	317,000		$	154,500		7		$	363,000			$	299,984
2			162,000			98,250		8			267,000				148,750
3			262,000			202,600		9			76,600				68,000
4			202,000			97,000		10			147,000				127,625
5			287,000			198,500		11			91,000				91,000
6			187,000			109,000		12			97,000				84,650

Estimate both the variable costs per sales dollar and the total monthly fixed costs using the high-low method. (Do not round intermediate calculations.)

High-Low method - Calculation of Variable Cost per Sales Dollar

?	?	?	?
?	?	?

High-Low method - Calculation of Fixed Costs

Total cost at the high point		?
Variable costs at the high point:
Volume at the high point:	?
Variable cost per sales dollar
Total variable costs at the high point		?
Total fixed costs		?
Total cost at the low point		?
Variable costs at the low point:
Volume at the low point:	?
Variable cost per sales dollar
Total variable costs at the low point
Total fixed costs		?

Predict future total costs when sales volume is (a) $374,000 and (b) $414,000

Forecasted Contribution Margin Income Statement

	%
?	100.00%	$ 374,000	$414,000
?	?	?	?
Contribution margin	?	$ 374,000	$414,000
?		?	?
?		$374,000	$414,000
Total costs		?	?