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 2,040 $312,120 3,520 422,750 5,440 485,520 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 2,690 units of production Total cost for 2,690 units