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 4,000 $322,000 1,500 207.000 2,810 312, 110 .. Determine the variable cost per unit and the total fixed cost Variable cost: (Round to the nearest dollar) Total foed cost b. Based on part(s), estimate the total cost for 1,980 units of product Total cost for 1,960 units