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

! Required information [The following information applies to the questions displayed below.] 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 1 2 3 4 Units Sold 315,500 160,500 260,500 200,500 285,500 185,500 Total Cost $153,000 96,750 201,100 95,500 197,000 107,500 Month 7 8 9 10 11 12 Units Sold 364,500 265,500 76,900 145,500 89,500 95,500 Total Cost $311,084 147,250 69,500 126,125 89,500 86,150 High-Low method - Calculation of Variable Cost per unit 0 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 2. Predict future total costs when sales volume is (a) 371,000 units and (b) 411,000 units. Predictions Sales (units) 371,000 411,000 Total $ 0 $ 0