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			320,500			$	158,000			7				359,500				$	274,364
2			165,500				101,750			8				270,500					152,250
3			265,500				206,100			9				75,900					64,500
4			205,500				100,500			10				150,500					131,125
5			290,500				202,000			11				94,500					94,500
6			190,500				112,500			12				100,500					81,150