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 3,255 Total Costs $211,680 136,080 1,155 2,380 198,220 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 1,590 units of production. Total cost for 1,590 units: per unit