Current Attempt in Progress Amanda Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Units Produced 10.300 March April May June July 9.210 10.600 Total Cost $17.200 16,850 18,650 15.896 17,200 8.800 9.750 Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places eg. 12.25.) Variable cost per unit $ Calculate the fixed cost element using the high-low method. Fixed cost $ Estimate the total cost if the company produces 8.600 units