Ziegler Inc. has decided to use the high-low method to estimate the total cost and the foxed and variable cost components of the tocal cost. The data for various ievels 0 production are as follows: This information has been collected in the Microsoft Excel Online file, Open the spreadsheet, perform the required analysis, and input your answers in the questions belon Open spreadsheet a. Determine the variable cost per unit and the total fixeds that tend to remain the same in amount, regardless of variations in the level of activit. nearest dollar. Variable cost: $ per unit Total fixed cost: $ b. Based on part (a), estimate the total cost for 79,000 units of production. Round your answer to the nearest dollar. Total cost for 79,000 units