Required information [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. Month Units Sold Total Cost Month Units Sold Total Cost 1 320,000 $ 160,000 7 340,000 $ 220,000 2 160,000 100,000 B 280,000 160,000 3 280,000 220,000 9 80,000 64,000 4 200,000 100,000 10 160,000 140,000 5. 300,000 6 200,000 230,000 120,000 31 100,000 100,000 12 110,000 80,000 1. Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. (Do not round intermediate calculations.) High-Low method-Calculation of variable cost per unit