Felix & Co. reports the following information about its units produced and total costs. Period Units Produced Units Total Costs Period Produced Total Costs 1 0 $2,620 6 2,120 $5,620 2 520 3,220 7 2,520 6,220 3 920 3,820 8 2,920 6,820 4 1,320 4,420 9 3,320 5 1,720 5,020 10 3,720 7,420 8,200 Estimate total costs if 3,120 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 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 High-Low method - Calculation of fixed costs 0