Felix & Co. reports the following information about its sales and cost of sales.

Period	UnitsSold	Cost of Sales		Period	UnitsSold	Cost of Sales
1	0	$	2,500	6	2,000	5,500
2	400		3,100	7	2,400	6,100
3	800		3,700	8	2,800	6,700
4	1,200		4,300	9	3,200	7,300
5	1,600		4,900	10	3,600	7,900

Hint: (Draw an estimated line of cost behavior using a scatter diagram offline.)

Complete the below table to calculate the fixed cost and variable cost of sales by using the high-low method.

High-Low method - Calculation of variable cost per unitHigh-Low method - Calculation of fixed costsTotal cost at the high pointVariable costs at the high point:Volume at the high point:Variable cost per unitTotal variable costs at the high pointTotal fixed costsTotal cost at the low pointVariable costs at the low point:Volume at the low point:Variable cost per unitTotal variable costs at the low pointTotal fixed costs