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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 2 3 4 Units Sold 324,500 169,500 269,500 209,500 294,500 194,500 Total Cost $162,000 105,750 210,100 104,500 206,000 116,500 Month 7 8 9 10 11 12 Units Sold 355,500 274,500 75,100 154,500 98,500 104,500 Total Cost $ 245,564 156, 250 60,500 135, 125 98,500 77,150 6 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 High-Low method - Calculation of Fixed Costs Total cost at the high point Variable costs at the high point: Volume at the high point: Variable cost per unit Total variable costs at the high point Total fixed costs Total cost at the low point Variable costs at the low point: Volume at the low point: Variable cost per unit Total variable costs at the low point Total fixed costs