Felix & Co. reports the following information about its units produced and total costs.

Period		Units Produced				Total Costs					Period				Units Produced				Total Costs
1			0				$	2,520				6				2,020				$	5,520
2			420					3,120				7				2,420					6,120
3			820					3,720				8				2,820					6,720
4			1,220					4,320				9				3,220					7,320
5			1,620					4,920				10				3,620					8,674

Estimate total costs if 3,020 units are produced. 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 Estimated total cost