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 Units Sold 320,000 160,000 280,000 200,000 300,000 200,000 Total Cost $160,000 100,000 220,000 100,000 230,000 120,000 Units Sold 340,000 280,000 80,000 160,000 100,000 110,000 Total Cost $220,000 160,000 64,000 140,000 100,000 80,000 Problem 18-2A 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