High-Low Method Liberty Inc. has decided to use the high-low method to estimate costs. The data for various levels of production are as follows: Units Produced Total Costs 1,370 700 2,100 95,250 73,080 113,680 a. Determine the variable cost per unit and the fixed cost. Variable cost per unit Fixed cost b. Based on part (a), estimate the total cost for 1,010 units of production