Ziegler 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

$5,550$

$1,850$

$3,400$

$$186,480$

$119,880$

$125,610$

a$.$ Determine the variable cost per unit and the total fixed cost.

Variable cost: $($Round to the nearest dollar.$)$

Total fixed cost:

b$.$ Based on part $($a$),$ estimate the total cost for $2,660$ units of production.

Total cost for $2,660$ units:

per unit