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
80,000			$25,100,000
92,000			27,206,000
120,000			32,120,000

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

Variable cost (Round to two decimal places.)	175.5
Total fixed cost	11,060,000

b. Based on part (a), estimate the total cost for 115,000 units of production.

Total cost for 115,000 units

$fill in the blank 3