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 1 321,000 $ 158,500 7 359,000 $ 270,736 2 166,000 102,250 8 271,000 152,750 3 266,000 206,600 9 75,800 64,000 4 206,000 101,000 10 151,000 131,625 5 291,000 202,500 11 95,000 95,000 6 191,000 113,000 12 101,000 80,650

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