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 Total Costs 2,280 $266,760 4,350 299,960 6,080 414,960 a. Determine the variable cost per unit and the total fixed cost. per unit Variable cost: (Round to the nearest dollar.) Total fixed cost: b. Based on part (a), estimate the total cost for 3,010 units of production Total cost for 3,010 units