Evander 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
1,100	$221,760
2,160	232,360
3,300	344,960

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

a. Determine the variable cost per unit and the total fixed cost. Variable cost fill in the blank 1 of 2$ Total fixed cost fill in the blank 2 of 2$

b. Based on part (a), estimate the total cost for 1,580 units of production. Total cost for 1,580 units fill in the blank 1 of 1$