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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.

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 4,100 $478,680 1,980 435,600 6,380 677,600

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

Variable cost: (Round to the nearest dollar.) $ per unit Total fixed cost: $

b. Based on part (a), estimate the total cost for 3,010 units of production.

Total cost for 3,010 units: $

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