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 1,305 Total Costs $276,660 289,880 per unit 2,640 4,205 430,360 a. Determine the variable cost per unit and the total fored cost. Variable cost: (Round to the nearest dollar.) Total fixed cost: b. Based on part (a), estimate the total cost for 1,980 units of production. Total cost for 1,980 units: