High$-$Low Method

Tashiro 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:

$\backslash$table$[[\backslash$table$[[$Units$],[$Produced$]],\backslash$table$[[$Total$],[$Costs$]]],[2,475,$$$84,000$