hinkBook 15 Pow... Amanda Company accumulates the following data concerning a mixed cost, using units produced as the activity level. March April May June July Units Produced 10,000 9,360 10,400 8,700 9,900 Total Cost $17,800 17,250 18,650 16,083 18,100 Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places e.g. 12.25.) Variable cost per unit $ Calculate the fixed cost element using the high-low method. Fixed cost $ Estimate the total cost if the company produces 8,600 units. O D