Georgia incorporated, uses the high-low method of estimating costs. Georgia had total costs of $39,900 at its lowest level of activity, when 5.700 units were sold. When, at its highest level of activity, sales equaled 13,100 units, total costs were 579,900 . Georgia would estimate variabie cost por init as: Multiple Cholce $6.58 55.00 36.10. 5782