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 1,960 $292,320 3,560 351,110 4,760 454,720 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar) per unit Total fixed cost: b. Based on part (a), estimate the total cost for 2,420 units of production. Total cost for 2,420 units: $ $