Required information

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Alden Co$.\text{'}$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.

$\backslash$table$[[$Month$,$Units Sold,Total Cost,Month,Units Sold,Total Cost$],[1,322,000,$$$159,500,7,358,000,$$$263,504$