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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 1 316,000 $ 153,500 7 364,000 $ 307,376 2 161,000 97,250 8 266,000 147,750 3 261,000 201,600 9 76,800 69,000 4 201,000 96,000 10 146,000 126,625 5 286,000 197,500 11 90,000 90,000 6 186,000 108,000 12 96,000 85,650

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

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