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

1,560

2,820

3,960

Total Costs

$82,080

117,470

127,680

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$