High-Low Method Ziegler Inc. has decided to use the high-low method to estimate the total cost and the feed and variable cost components of the total cost. The data for various levels of production are as follows Units Produced Total Costs 1,300 $294,549 2,500 389,210 3.900 453,640 a. Determine the variable cost per unit and the total food cout. Variable cost: (Round to the nearest dollac) per unit Total fixed costs b. Based on part (a). estimate the total cost for 1.870 units of production V Total cost for 1.870 units: Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $570,000, a unit variable cost of $60, and a unit selling price of $90 a. Compute the anticipated break-even sales (units). units b. Compute the sales (units) required to realize operating income of $132,000. units