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				$	2,700				6				2,200				$	5,700
2			600					3,300				7				2,600					6,300
3			1,000					3,900				8				3,000					6,900
4			1,400					4,500				9				3,400					7,500
5			1,800					5,100				10				3,800					9,160

Estimate total costs if 3,200 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
Change in cost	Cost at high point minus cost at low point					0
Change in volume	Volume at high point minus volume at low point
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