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 om production are as follows: Units Produced Total Costs 1,380 $198,720 2.480 259,000 3,680 309,120 a. Determine the variable cont per unit and the total fixed com Variable cost: (Round to the nearest dollar) per unit Total fixed cost: b. sed on part (o), estimate the total cost for 1,820 units of production Total cost for 1.820 units