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High-Low Method Ziegler 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 1,000 $234,000 2,120 275,000 3,000 364,000 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 1,440 units of production Total cost for 1,440 units