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.

Required information Problem 21-2A Cost behavior estimation LO P1 The following information applies to the questions displayed below) 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 Month mund Units Sold 320, 500 165,500 265,500 205,500 290,500 190,500 Total Cost $158,000 101,750 206,100 100,500 202,000 112,500 Units Sold 359,500 270,500 75,900 150,500 94,500 100,500 Total Cost $274,364 152, 250 64,500 131, 125 94,500 81,150 10 Problem 21-2A Part 1 1. Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. (Do not round intermediate calculations.) High-Low method - Calculation of Variable Cost per unit 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 unit 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 unit Total variable costs at the low point Total fixed costs Problem 21-2A Part 2 2 Predict future total costs when sales volume is (a) 389,000 units and (b) 429,000 units. Predictions 389,000 429,000 Sales (units) Total