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
2,660			$410,400
4,100			450,980
6,460			638,400

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 3,280 units of production.

Total cost for 3,280 units:

$