The Following Information Is Available for a Company's Cost of Sales

The following information is available for a company's cost of sales over the last five months.
$$\begin{array} { | l | l | l | } \hline \text { Month } & \text { Units sold } & \begin{array} { l } \text { Cost of } \\\text { sales }\end{array} \\\hline \text { January } & 1,200 & \$ 43,000 \\\hline \text { February } & 800 & \$ 37,000 \\\hline \text { March } & 1,600 & \$ 49,000 \\\hline \text { April } & 2,400 & \$ 61,000 \\\hline\end{array}$$ Use the high-low method to estimate the fixed and variable components of the cost of sales.