Problem 21-2A Cost behavior estimation LO P1

[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			319,500			$	157,000			7				360,500				$	281,644
2			164,500				100,750			8				269,500					151,250
3			264,500				205,100			9				76,100					65,500
4			204,500				99,500			10				149,500					130,125
5			289,500				201,000			11				93,500					93,500
6			189,500				111,500			12				99,500					82,150

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.)