High$-$Low Method

Ziegler 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:

a$.$ Determine the variable cost per unit and the total fixed cost.

b$.$ Based on part $($a$),$ estimate the total cost for $3,170$ units of production.

Total cost for $3,170$ units: