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 6,800 2,800 Total Costs $593,600 381,600 4,800 575,370 a. Determine the variable 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 3,460 units of production. Total cost for 3,460 units: per unit