Ziegler Ine. has declded to use the high-low method to estimote the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows: a. Determine the variabie cost per unit and the tokal fored cosit. Variabie cont (Round to the nearest dollar.) Total fixed cost: b. Based on part (a), estamate the total cost for 2,270 units of production. Total cost for 2,270 units: Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $393,600, a unit variable cost of $48, and a unit selling price of $72. a. Compute the anticipated break-even sales (units). units b. Compute the sales (units) required to realize operating income of $91,200. units