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 1,365 $94,500 2,270 133,510 3,465 147,000 a. Determine the variable cost per unit and the total cost Variable cost: (Round to the nearest dolar) Total fixed cost b. Based on part (a), estimate the total cost for 1,740 units of production Total cost for 1.740 units per unit