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 850 $131,580 1,500 174,860 2,550 204,680 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 1,220 units of production Total cost for 1,220 units