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
4,495		$ 203,000
3,230		143,410
1,595		130,500

a. Determine the variable cost per unit and the fixed cost.

Variable cost per unit	$fill in the blank 1
Fixed cost	$fill in the blank 2

b. Based on part (a), estimate the total cost for 2,190 units of production. $fill in the blank 3