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
6,525			$768,600
2,025			494,100
4,620			618,720

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 3,080 units of production.

Total cost for 3,080 units:

$fill in the blank 3