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 1,850 Total Costs 3,550 5,550 $239,760 355,380 372,960 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) Total fixed cost: b. Based on part (a), estimate the total cost for 2,660 units of production. Total cost for 2,660 units: 1 per unit