Period Units Produced Period 600 1,000 1,400 1,800 Total Costs $ 2,700 3,300 3,900 4,500 5,100 Units Produced 2,200 2,600 3,000 3,400 3.800 Total Costs $5,700 6,300 6.900 7,500 9,160 10 Estimate total costs if 3,200 units are produced. Complete the below table to calculate the fixed cost and variable cost of sales by using the high-low method. High-Low method - Calculation of variable cost per unit High-Low method - Calculation of fixed costs Total cost at the high point Variable costs at the high point: Volume at the high point: Variable cost per unit Total variable costs at the high point Total fixed costs Total cost at the low point Variable costs at the low point: Volume at the low point: Variable cost per unit Total variable costs at the low point Total fixed costs Estimated total cost