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 1,800 3,570 $446,400 570,400 5,800 694,400 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) per unit Total fixed cost b. Based on part (a), estimate the total cost for 2,740 units of production Total cost for 2,740 units