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
60,000			$19,200,000
69,000			20,010,000
90,000			24,090,000

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 86,000 units of production.

Total cost for 86,000 units

$fill in the blank 3