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 200,000 $11,200,000 300,000 14,800,000 475,000 21,100,000 a. Determine the variable cost per unit and the total fixed cost. Variable cost $ Total fixed cost b. Based on part (a), estimate the total cost for 400,000 units of production. Total cost for 400,000 units $