1- Variable cost per unit. The following table showing the total costs for different production levels of a smart phone manufacturing company for the year 2017: Quarter Total cost 19 Quarter 2nd Quarter 3rd Quarter 4th Quarter Number of units 9,000 8,000 10,000 8,600 $ 23,440 22,000 24,600 23,000 2- Total fixed cost. Requirements: 1- Use the high-low method to calculate Variable cost per unit. 3- Total cost equation. 2- Calculate total fixed cost. 3- Create the total cost equation. 4- Estimate the total cost if the company produced 30,000 units. 4- Total cost if the company produced 30,000 units