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 0 Units Sold 321,000 166,000 266,000 206,000 291,000 191,000 Total Cost $ 158,500 102,250 206,600 101,000 202,500 113,000 Month 7 8 9 10 11 Units Sold 359,000 271,000 75,800 151,000 95,000 101,000 Total Cost $ 270,736 152, 750 64,000 131,625 95,000 80,650 12 High-Low method - Calculation of Variable Cost per unit 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 fived nete 2. Predict future total costs when sales volume is (a) 388,000 units and (b) 428,000 units. Predictions 388,000 Sales (units) 428,000 Total