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 3,150 5,830 Total Costs $518,400 728,640 7,650 806,400 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 3,890 units of production. Total cost for 3,890 units: