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 3,480 1,080 2,460 Total Costs $336,000 216,000 298,080 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) Total fixed b. Based on part (a), estimate the total cost for 1,640 units of production. Total cost for 1,640 units per unit cost