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Exercise 18-6 Cost behavior estimation-scatter diagram and high-low LO P1 Felix & Co. reports the following information about its units produced and total costs. Units Produced Period 1 2 3 4 5 470 870 1,270 1,670 Total Costs $2,570 3,170 3,770 4,370 4,970 Period 6 7 8 9 10 Units Produced 2,070 2,470 2,870 3,270 3,670 Total Costs $5,570 6,170 6,270 7,370 8,442 Estimate total costs If 3,070 units are produced. Complete the below table to calculate the fixed cost and variable cost of sales using the high-low method. 0 Change in cost Change in volume High-Low method - Calculation of variable cost per unit Cost at high point minus cost at low.noin! 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 0 High-Low method - Calculation of variable cost per unit Change.in.cost Cost at high point minus.cost at low point 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 Vanable cost per unit Total variable costs at the low point Total fixed costs Estimated total cost