Cost Behavior High-Low Shaded cells have feedback. Shaded cells have feedback Biblio Files Company is the chief competitor of Cover-to-Cover Company in the bookshelf business. Biblio Files is analyzing its manufacturing costs, and has compiled the following data for the first six months of the year. After reviewing the data, answer questions (1) through (3) that follow Number of Units Produced Total Cost January 4,360 $65,600 February 225 6,250 March 1,000 15,000 April 5,475 111,250 May June 1,750 32,500 3,015 48,000 1. From the data previously provided, help Biblio Files Company estimate the fixed and variable portions of its total costs using the high-low method. Recall that Total Costs-(Variable Cost Per Unit x Number of Units Produced) + Fixed Cost. Complete the following table. Total Fixed Cost Variable Cost per Unit