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			320,000			$	160,000			7				340,000				$	220,000
2			160,000				100,000			8				280,000					160,000
3			280,000				220,000			9				80,000					64,000
4			200,000				100,000			10				160,000					140,000
5			300,000				230,000			11				100,000					100,000
6			200,000				120,000			12				110,000					80,000

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

2. Predict future total costs when sales volume is (a) 200,000 units and (b) 300,000 units.

	Predictions
Sales (units)	200,000	300,000
Total	$0	$0