High-Low Method Tashiro Inc. has decided to use the high-low method to estimate the total cost and the foxed and variable cost components of the total cost. The data for various levels of pat are as follows: Units Produced 3,300 Total Costs $168,000 1,300 2,250 108,000 154,560 a. Determine the vanable cost per unit and the total fixed cost. Variable cost (Round to two decimal places.) Total fixed cost b. Based on part (a), estimate the total cost for 1,660 units of production Total cost for 1,660 units: per unit