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 3,080 $467,280 5,280 644,850 7,480 726,880 a. Determine the variable cost per unit and the total foxed cost. Variable cost: (Round to the nearest dollar) per unit Total fixed cost: b. Based on part (a), estimate the total cost for 3.800 units of production Total cost for 3,800 units: Cardinal Company has finished goods inventory of $5,000 units on January 1. Its projected sales for the next four months are: January, 200,000 units: February, 180,000 units; March, 210,000 units and April, 230,000 units. Cardinal Company wishes to maintain a desired endid olhed goods inventory of 20% of the following month's sales. The budgeted units of production for February would be Oa. 181.000 units Ob. 174.000 units Oc. 186.000 units Od. 222000 units