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 3,910 $386,400 1,610 248,400 2,870 323,750 a. Determine the variable cost per unit and the total fixed cost. (Round to two decimal places.) Variable cost per unit Total fixed cost b. Based on the information above, estimate the total cost for 1,990 units. Total cost for 1,990 units