Problem 21-2A Cost behavior estimation LO P1

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[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	Units Sold					Total Cost				Month		Units Sold					Total Cost
1			317,500			$	155,000			7				362,500				$	296,300
2			162,500				98,750			8				267,500					149,250
3			262,500				203,100			9				76,500					67,500
4			202,500				97,500			10				147,500					128,125
5			287,500				199,000			11				91,500					91,500
6			187,500				109,500			12				97,500					84,150

Problem 21-2A Part 1

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

2. Predict future total costs when sales volume is (a) 375,000 units and (b) 415,000 units.