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				$	2,630				6				2,130				$	5,630
2			530					3,230				7				2,530					6,230
3			930					3,830				8				2,930					6,830
4			1,330					4,430				9				3,330					7,430
5			1,730					5,030				10				3,730					8,598

Estimate total costs if 3,130 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
						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
Estimated total cost