Alden Company's monthly data for the past year follow. Management wants to use these data to predict future variable and fixed costs. Month Units Sold Total Cost 1 322,000 $ 159,500 2 167,000 103,250 3 267,000 207,600 4 207,000 102,000 5 292,000 203,500 6 192,000 114,000 7 358,000 263,504 8 272,000 153,750 9 75,600 63,000 10 152,000 132,625 = 96,000 96,000 12 102,000 79,650 1. Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. Note: Do not round intermediate calculations. High-Low method - Calculation of variable cost per unit

Managerial Accounting: The Cornerstone of Business Decision-Making
7th Edition
ISBN:9781337115773
Author:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
Publisher:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
Chapter3: Cost Behavior And Cost Forecasting
Section: Chapter Questions
Problem 54E: Income Statements under Absorption and Variable Costing In the coming year, Kalling Company expects...
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Alden Company's monthly data for the past year follow. Management wants to use these data to predict future variable and fixed costs. Month Units Sold Total Cost 1 322,000 $ 159,500 2 167,000 103,250 3 267,000 207,600 4 207,000 102,000 5 292,000 203,500 6 192,000 114,000 7 358,000 263,504 8 272,000 153,750 9 75,600 63,000 10 152,000 132,625 = 96,000 96,000 12 102,000 79,650 1. Estimate both the variable costs per unit and the total monthly fixed costs using the high-low method. Note: Do not round intermediate calculations. High-Low method - Calculation of variable cost per unit
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