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			318,000			$	155,500			7				362,000				$	292,624
2			163,000				99,250			8				268,000					149,750
3			263,000				203,600			9				76,400					67,000
4			203,000				98,000			10				148,000					128,625
5			288,000				199,500			11				92,000					92,000
6			188,000				110,000			12				98,000					83,650

High-Low method - Calculation of Variable Cost per Sales Dollar
						0
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 sales dollar
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 sales dollar
Total variable costs at the low point
Total fixed costs

	Predictions
Sales (units)	376,000	416,000
Total costs	$0	$0

Contribution margin			per 100 yds.
	Contribution margin		$0
Contribution margin ratio
	Choose Numerator:	/	Choose Denominator:	=	Contribution margin ratio
		/		=	Contribution margin ratio
					0
1(a) Estimate Product XTs break-even point in terms of sales units. (1 unit = 100 yards)
	Choose Numerator:	/	Choose Denominator:	=	Break-even units
		/		=	Break-even units
					0
1(b) Estimate Product XTs break-even point in terms of sales dollars.
	Choose Numerator:	/	Choose Denominator:	=	Break-even dollars
		/		=	Break-even dollars
					0

PRAVEEN CO.
Contribution Margin Income Statement (at Break-Even) Product XT
		Units	$ per unit	Total
	Contribution margin