1919 High-Low Method Shatner 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 1,540 $277,200 2,880 318,780 4,340 431,200 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 (s), estimate the total cost for 2.120 units of production, Total cost for 2.120 units per unit