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

3,960 $154,560

1,560 99,360

2,700 109,190

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 1,990 units of production.

Total cost for 1,990 units: $fill in the blank 3