Kelly Company monthly data for the past year follow. Management wants to use these data to predict future variable and fixed costs

#. Month

A. Units Sold (first number)

B. Total Cost (second number)

1640,000$ 320,0002320,000200,0003560,000440,0004400,000200,0005600,000460,0006400,000240,0007680,000440,0008560,000320,0009160,000128,00010320,000280,00011200,000200,00012220,000160,000

(1) Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. (2) Use the answers for variable and fixed costs from part 1 to predict future total costs when sales volume is (a) 440,000 units and (b) 480,000 units.