Do It! Review 18-2 Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level March April May June July Units Produced 9,950 9,050 10,400 8,900 9,550 Total Cost $13,240 12,690 13,940 12,290 13,140 Compute the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places e.g. 12.25.) Variable cost per unit LINK TO TEXT Compute the fixed cost elements using the high-low method. (Round answer to 0 decimal places, e.g. 5,275.) Fixed cost LINK TO TEXT Estimate the total cost if the company produces 8,000 units. (Round answer to 0 decimal places, e.g. 5,275.) Total cost to produce 8,000 units