Alden Co.s monthly unit sales and total cost data for its operating activities of the...

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Accounting

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
1 324,000 $ 161,500 7 356,000 $ 249,136
2 169,000 105,250 8 274,000 155,750
3 269,000 209,600 9 75,200 61,000
4 209,000 104,000 10 154,000 134,625
5 294,000 205,500 11 98,000 98,000
6 194,000 116,000 12 104,000 77,650
High-Low method - Calculation of Variable Cost per unit
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

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