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 Total Costs 4,050 1,350 2,480 $249,480 160,380 217,230 a. Determine the variable cost per unit and the total fixed cost. Variable cost (Round to two decimal places.) $ Total fixed cost X per unit x b. Based on part (a), estimate the total cost for 1,940 units of production. Total cost for 1,940 units: X