eBook Show Me How High-Low Method Ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows: Units Produced Total Costs 4,620 $431,200 1,820 277,200 2,830 290,440 a. Determine the variable cost per unit and the total fixed cost per unit Variable cost: (Round to the nearest dollar) Total fixed cost: b. Based on part (a), estimate the total cost for 2,320 units of production Total cost for 2,320 units