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			315,500			$	153,000			7				364,500				$	311,084
2			160,500				96,750			8				265,500					147,250
3			260,500				201,100			9				76,900					69,500
4			200,500				95,500			10				145,500					126,125
5			285,500				197,000			11				89,500					89,500
6			185,500				107,500			12				95,500					86,150

1) Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. (Do not round intermediate calculations.)

High-Low method - Calculation of Variable Cost per Sales Dollar
Change in cost	Cost at high point minus cost at low point			$		0
Change in volume	Volume at high point minus volume at low point
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

2) Predict future total costs when sales volume is (a) 371,000 units and (b) 411,000 units.

	Predictions
Sales (units)	371,000	411,000
Variable costs
Contribution margin
Fixed costs
Total costs	$0	$0