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 1 2 3 4 5 6 Units Sold 322,500 167,500 267,500 207,500 292,500 192,500 Total Cost $160,000 103,750 208,100 102,500 204,000 114,500 Month 7 8 9 10 11 12 Units Sold 357,500 272,500 75,500 152,500 96,500 102,500 Total Cost $259,900 154,250 62,500 133, 125 96,500 79, 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 unit 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 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