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				$	2,640				6				2,140				$	6,492
2			540					3,612				7				2,540					7,212
3			940					4,332				8				2,940					7,932
4			1,340					5,052				9				3,340					8,652
5			1,740					5,772				10				3,740					9,372

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.

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				$	2,640				6				2,140				$	6,492
2			540					3,612				7				2,540					7,212
3			940					4,332				8				2,940					7,932
4			1,340					5,052				9				3,340					8,652
5			1,740					5,772				10				3,740					9,372

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