Liberty Inc. has decided to use the high-low method to estimate costs. The data for various levels of production are as follows: Units Produced Total Costs 125,400 $ 2,600,000 234,610 3,750,000 353,400 6,704,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet a. Determine the variable cost per unit and the fixed cost. Round your answer for variable cost to the nearest cent. Variable cost per unit $fill in the blank 2 34.55 Fixed cost $fill in the blank 3 5,488,300 b. Based on part (a), estimate the total cost for 311,220 units of production. $fill in the blank 4