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 da for various levels of production are as follows: Units Produced Total Costs 5,075 $421,400 1,575 270,900 2,930 290,770 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) X per unit Total fixed cost: b. Based on part (a), estimate the total cost for 2,390 units of production. Total cost for 2,390 units