Felix & Co. reports the following information about its unit sales and cost of sales. Period Units Sold Period 420 820 1,220 1,620 cost of Sales $2,520 3,276 3,996 4,716 5,436 Units Sold 2,020 2,420 2,820 3,220 3,620 cost of Sales $6,156 6,876 7,596 8,316 9,036 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 Change in cost Change in volume Cost at high point minus cost at low point Volume at high point minus volume at low point High-Low method - Calculation of fixed costs $ 9,372.00 3,740 units 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 6,732.00 $ 2,640.00 2,640.00 Total cost at the low point Variable costs at the low point: High-Low method - Calculation of variable cost per unit Change in cost Change in volume Cost at high point minus cost at low point Volume at high point minus volume at low point High-Low method - Calculation of fixed costs 9,372.00 3,740 units 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 6,732.00 2,640.00 $ Total cost at the low point $ 2,640.00 0 units 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