Tashiro 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

$3,875$ $$406,000$

$1,375261,000$

$2,630366,850$

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

Variable cost $($Round to two decimal places.$)$ $fill in the blank $1$

per unit

Total fixed cost $fill in the blank $2$

b$.$ Based on part $($a$),$ estimate the total cost for $1,890$ units of production.

Total cost for $1,890$ units: