ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and vansble cost components of the total cost. The tata for various lituels of production are as foltows: This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and irput your answers in the quevions below. Open-spreadsheet a. Determine the variable cost per unit and the total fixed cost. Round your answer for variable cost to the nearest cent. Round your answer fer total fixed costs to the nearest dollar. Variable cost: 4 per unit Total fixed cost: 1 b. Based on part (a), estimate the total cost for 79,000 units of production, Round your answer to the nearest deliar, Total cost for 79,000 units