Alden Co.s monthly unit sales and total 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	Units Sold					Total Cost				Month		Units Sold					Total Cost
1			322,500			$	160,000			7				357,500				$	259,900
2			167,500				103,750			8				272,500					154,250
3			267,500				208,100			9				75,500					62,500
4			207,500				102,500			10				152,500					133,125
5			292,500				204,000			11				96,500					96,500
6			192,500				114,500			12				102,500					79,150

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