Shatner 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
7,040		$ 394,240
4,550		259,070
2,640		253,440

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

Variable cost per unit	$
Fixed cost	$

b. Based on part (a), estimate the total cost for 3,480 units of production. $