High-low method Ziegler 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 97,000 $27,848,000 117,000 31,128,000 129,000 33,096,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. X Open spreadsheet a. Determine the variable cost per unit and the total fixed cost. Round your answer for variable cost to the nearest cent. Round your answer for total fixed costs to the nearest dollar. Variable cost: $ per unit Total fixed cost: $ b. Based on part (a), estimate the total cost for 81,000 units of production. Round your answer to the nearest dollar. Total cost for 81,000 units: $