High-Low Method Shatner Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost component production are as follows: Units Produced Total Costs 2,930 $137,660 1,575 119,700 5,075 186,200 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) per unit Total fixed cost: b. Based on part (a), estimate the total cost for 2,390 units of production Total cost for 2,390 units