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			316,500			$	154,000			7				363,500				$	303,676
2			161,500				97,750			8				266,500					148,250
3			261,500				202,100			9				76,700					68,500
4			201,500				96,500			10				146,500					127,125
5			286,500				198,000			11				90,500					90,500
6			186,500				108,500			12				96,500					85,150

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) 373,000 units and (b) 413,000 units.