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.)

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