Alden Company's monthly sales and 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 Sales Total Cost 1 $325,000 $162,500 2 $170,000 $106,250 3 $270,000 $210,600 4 $210,000 $105,000 5 $295,000 $206,500 6 $195,000 $117,000 7 $355,000 $242,000 8 $275,000 $156,750 9 $75,000 $60,000 10 $155,000 135,625 11 $99,000 $99,000 12 $105,000 $76,650 Estimate both the variable costs per sale dollar and the total monthly fixed costs using the high-low method.