Problem $5-1$A $($Algo$)$ Measuring costs using high$-$low method LO P$1$

$[$The following information applies to the questions displayed below.$]$

Alden Company's monthly data for the past year follow. Management wants to use these data to predict future variable

and fixed costs.

Problem $5-1$A $($Algo$)$ Part $1$

Estimate both the variable costs per unit and the total monthly fixed costs using the high$-$low method.

Note: Do not round intermediate calculations.