Problem 21-1A (Algo) Measuring costs using high-low method LO P1 Skip to question [The following information applies to the questions displayed below.] Alden Companys 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
1	320,500	$ 158,000
2	165,500	101,750
3	265,500	206,100
4	205,500	100,500
5	290,500	202,000
6	190,500	112,500
7	359,500	274,364
8	270,500	152,250
9	75,900	64,500
10	150,500	131,125
11	94,500	94,500
12	100,500	81,150

Problem 21-1A (Algo) Part 1

1. Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method.

Note: Do not round intermediate calculations.