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 4,590 $151,200 1,890 97,200 3,180 109,300 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) 29 X per unit Total fixed cost: 13,900 X b. Based on part (a), estimate the total cost for 2,330 units of production. Total cost for 2,330 units: 83,800 x Feedback Check My Work Divide the difference between the highest and lowest total costs by the difference between the highest and lowest production units. Multiply the variable unit cost by the number of units for a month. Subtract this variable cost from the month's total cost to arrive at the fixed cost. The resulting amount should be the same for either the highest or lowest production month. Check My Work Previous