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 5,700 2,300 4,080 Total Costs $428,400 275,400 351,900 a. Determine the variable cost per unit and the total fixed cost Variable cost: (Round to the nearest dolan) Total fixed cost b. Based on part (a), estimate the total cost for 2,940 units of production Total cost for 2,940 units: per unit