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Alden Co$.$s monthly unit sales and total cost data for its operating activities of the past year follow. Management wants to use these data to predict future fixed and variable costs.

Month Units Sold Total Cost Month Units Sold Total Cost

$1320,000$ $ $160,0007340,000$ $ $220,000$

$2160,000100,0008280,000160,000$

$3280,000220,000980,00064,000$

$4200,000100,00010160,000140,000$

$5300,000230,00011100,000100,000$

$6200,000120,00012110,00080,000$

$1.$ Estimate both the variable costs per unit and the total monthly fixed costs using the high$-$low method. $($Do not round intermediate calculations.$)$