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 1,560 $82,080 2,820 117,470 3,960 127,680 a. Determine the variable cost per unit and the total fixed cost. Variable cost fill in the blank 1 of 2$ Total fixed cost fill in the blank 2 of 2$ b. Based on part (a), estimate the total cost for 1,990 units of production. Total cost for 1,990 units fill in the blank 1 of 1$