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 a production are as follows: Units Produced Total Costs 1,800 $253,800 3,100 4,800 291,870 394,800 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 2,380 units of production. Total cost for 2,380 units: per unit i