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		$	321,500		$	159,000		7		$	358,500			$	267,116
2			166,500			102,750		8			271,500				153,250
3			266,500			207,100		9			75,700				63,500
4			206,500			101,500		10			151,500				132,125
5			291,500			203,000		11			95,500				95,500
6			191,500			113,500		12			101,500				80,150

1. Estimate both variable costs per sales dollar and the total monthly fixed costs using high low method.

2. Predict future total costs when sales volume is (a) $387000 and (b) $427000.