$0\mathrm{.}55$

$(1)$ Use the high$-$low method to estimate the fixed and variable components of total costs.

$(2)$ Estimate total costs if $3,000$ units are produced.

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High$-$Low method $-$ Calculation of variable cost per unit

Total cost at the high point

Variable costs at the high point

Volume at the high point

Variable cost per unit

Total variable costs at the high point

Total fixed costs

Volume at the low point

Variable cost per unit

Total variable costs at the low point

Total fixed costs

$(2)$ Estimated cost if $3,000$ units are produced:

Estimated total cost