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				$	2,680				6				2,180				$	6,604
2			580					3,724				7				2,580					7,324
3			980					4,444				8				2,980					8,044
4			1,380					5,164				9				3,380					8,764
5			1,780					5,884				10				3,780					9,484

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