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 various levels of production are as follows: Units Produced Total Costs 1,430 $294,840 2,680 316,460 458,640 4,030 per unit a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) Total fixed cost: b. Based on part (a), estimate the total cost for 1,970 units of production. Total cost for 1,970 units: