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

1 324,500 $ 162,000 7 355,500 $ 245,564

2 169,500 105,750 8 274,500 156,250

3 269,500 210,100 9 75,100 60,500

4 209,500 104,500 10 154,500 135,125

5 294,500 206,000 11 98,500 98,500

6 194,500 116,500 12 104,500 77,150

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

2. Predict future total costs when sales volume is (a) 381,000 units and (b) 421,000 units.