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 2,310 $219,240 4,320 291,350 6,510 341,040 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 3.180 units of production Total cost for 3,180 units