21.2

High-Low Method Tashiro Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows: Units Produced Total Costs 6,510 $458,640 2,310 294,840 4,230 339,070 a. Determine the variable cost per unit and the total fixed cost. Variable cost (Round to two decimal places.) X per unit Total fixed cost b. Based on part (a), estimate the total cost for 3,180 units of production. Total cost for 3,180 units