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.)	163	per unit
Total fixed cost	9,420,000

b. Based on part (a), estimate the total cost for 86,000 units of production.

Total cost for 86,000 units

?????