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.) per unit Total fixed cost