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 1 316,eee $153,500 7 364.ee $307,376 2 161, eee 97,25e 8 266,eee 147,750 3 261, eee 201,689 9 76,888 69,00 4 2e1,eee 96,680 10 146, eee 126,625 5 286,eee 197,500 11 90.ee 90.000 186,600 188.ee 12 96,eee 85,650 1. Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. (Do not round Intermediate calculations.) 0 Change in cost Change in volume High-Low method - Calculation of Variable Cost per unit Cost at high point minus cost at low point Volume at high point minus volume at low point 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) 372,000 units and (b) 412,000 units. Predictions 372,000 Sales (units) 412,000 Total $ 0 $ 0