High-Low Method Ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and vanable cost components of the total cost. The data for various levels of production are as follows: Units Produced Total Costs 1,400 $90,720 2,970 129,830 4,200 141,120 a. Determine the vanable cost per unit and the total foxed cost. Vanable costi (Round to the nearest dollar) Total fixed cost