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 780 $126,360 1,460 164,690 2,080 196,560 a. Determine the variable cost per unit and the total fixed cost Variable cost: (Round to the nearest dollar) per unit Total fixed cost: b. Based on part (o), estimate the total cost for 1,030 units of production Total cost for 1,030 units