Crane Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Units Produced Total Cost March 10,900 $17,700 April 9360 16,650 May 11,200 18,730 June 8,650 15,007 July 9500 17,700 Calculate the variable cost per u n it using the highlow method. [Round variable cost per unit to 2 decimal places 8.3. 12.25.] Variable cost per unit $ eTextbook and Media Calculate the xed cost element using the highlow method. Fixed cost $ eTextbook and Media Estimate the total cost if the company produces 8,600 units. eTextbook and Media