Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Units Produced Total Cost March 9,951 $15,366 April 9,065 14,644 May 10,440 16,152 June 8,900 14,150 July 9,558 15,063 Compute the variable cost per unit using the high-low method Compute the fixed cost elements using the high-low method. Estimate the total cost if the company produces 9,280 units.