Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Compute the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places e.g. 12.25.) Variable cost per unit $ Compute the fixed cost elements using the high-low method. (Round answer to 0 decimal places, e.g. 5, 275.) Fixed cost Estimate the total cost if the company produces 8, 800 units. (Round answer to 0 decimal places, e.g. 5, 275.) Total cost to produce 8, 800 units