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
4,160			$473,200
2,750			443,120
1,560			304,200

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

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

b. Based on part (a), estimate the total cost for 2,060 units of production.

Total cost for 2,060 units: