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: Units Produced 6,355 2,255 Total Costs $619,920 398,520 3,960 590,700 a. Determine the variable cost per unit and the total fixed cost. Variable cost (Round to two decimal places.) Total fixed cost 12.20 per unit 542,389 b. Based on part (a), estimate the total cost for 3,100 units of production. Total cost for 3,100 units: $ 580,209