5.50 per unit cost EX 19-7 High-low method Obj. 1 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 80,000 $25,100,000 92,000 27,206,000 (120,000 (32,120,000 EXCEL TEMPLATE A. Determine the variable cost per unit and the total fixed cost. B. Based on part (A), estimate the total cost for 115,000 units of production. Chapter 19 Cost-Volume-Profit Analysis 981 EX 19-8 High-low method for a service company ed cost, Boston Railroad decided to use the high-low method and operating data from the past six 00,000 months to estimate the fixed and variable components of transportation cosis. The acavity base used by Boston Railroad is a measure of railroad operating activity, termed "STO-ton iniles," which is the total number of tons multiplied by the miles moved. Transportation Costs Gross-Ton Miles E HOW January $1,776,000 560,000 February 2,700,000 1,000,000 March 1,650,000 500,000 April 1,860,000 600,000 1,440,000 400,000 June 1,566,000 460,000 Determine the variable cost per gross-ton mile and the total fixed cost. May