3 Felix & Co. reports the following information about its units produced and total costs Units Produced Period Period 400 Units Produced 2,000 2,400 2,800 3,200 3,600 Total Costs $2,500 3,100 3,700 4,300 4,900 Total Costs $5,500 6,100 6,700 7,300 7,990 800 1,200 1,600 Estimate total costs of 3,000 units are produced Complete the below table to calculate the fixed cost and variable cost of sales by using the high-low method & Answer is not complete. Change in cost Change in volume High-Low method - Calculation of variable cost per unit Cost at high point minus cost at low point Volume at high point minus volume at low point High-Low method - Calculation of fixed costs 7900 00 3,600 units Total cost at the high point Variable costs at the high point Volume at the high point Variable cost per unit Total variable costs at the high point Total fixed costs 5.400.00 2,500.00 2.500.00 Total cost at the low point Variable costs at the low point Volume at the low point Variable cost per unit Total variable costs at the low point Total foxed costs Estimated total cost 2.500