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			324,000			$	161,500			7				356,000				$	249,136
2			169,000				105,250			8				274,000					155,750
3			269,000				209,600			9				75,200					61,000
4			209,000				104,000			10				154,000					134,625
5			294,000				205,500			11				98,000					98,000
6			194,000				116,000			12				104,000					77,650

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