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

Period		Units Sold				Cost of Sales					Period				Units Sold				Cost of Sales
1			0				$	2,560				6				2,060				$	5,560
2			460					3,160				7				2,460					6,160
3			860					3,760				8				2,860					6,760
4			1,260					4,360				9				3,260					7,360
5			1,660					4,960				10				3,660					8,050

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 unit
						0
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 fixed costs