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				$	2,630				6				2,130				$	6,464
2			530					3,584				7				2,530					7,184
3			930					4,304				8				2,930					7,904
4			1,330					5,024				9				3,330					8,624
5			1,730					5,744				10				3,730					9,344

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 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