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 7,200 Total Costs $680,400 437,400 2,700 5,250 592,430 a. Determine the variable cost per unit and the total fixed cost. Variable cost (Round to two decimal places.) Total fixed cost 45 X per unit 356,400 X b. Based on part (a), estimate the total cost for 3,560 units of production. Total cost for 3,560 units: 516,600 X