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 770 1,500 2,170 Total Costs $115,920 157,010 180,320 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) Total fixed cost: per unit b. Based on part (a), estimate the total cost for 1,060 units of production. Total cost for 1,060 units: