Felix & Co. reports the following information about its units produced and total costs. Period 1 2 3 4 5 U A WNP Units Produced 0 440 840 1,240 1,640 Total Costs $2,540 3,140 3,740 4,340 4,940 Period 6 7 8 Units Produced 2,040 2,440 2,840 3,240 3,640 Total Costs $5,540 6,140 6,740 7,340 9,456 9 10 Estimate total costs if 3,040 units are produced. Complete the below table to calculate the fixed cost and variable cost of sales by using the high-low method. Estimate total costs if 3,040 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