Required information Problem 05-2A 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 1 323,500 $ 161,000 7 356,500 $ 252,716 2 168,500 104,750 8 273,500 155,250 3 268,500 209,100 9 75,300 61,500 4 208,500 103,500 10 153,500 134,125 5 293,500 205,000 11 97,500 97,500 6 193,500 115,500 12 103,500 78,150 Problem 05-2A 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.)