Answer is not complete. Variable cost per unit Change in cost X $ 23.00 = Change in volume High-Low method - Calculation of variable cost per unit $ Cost at high point minus cost at low point 4,140 Volume at low point minus volume at high point x 180 High-Low method - Calculation of fixed costs 7,640.00 X 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 240 x units 23.00 5,520.00 X Total fixed costs $ 2,120.00 X $ 3,500.00 X Total cost at the low point Variable costs at the low point: Volume at the low point: Variable cost per unit 60 x units $ 23.00 Total variable costs at the low point 1,380.00 2,120.00 Total fixed costs $ Estimated total cost Exercise 18-6 Cost behavior estimation-scatter diagram and high-low LO P1 Felix & Co. reports the following information about its units produced and total costs. Period Period 2 3 Units Produced 0 580 980 1,380 1,780 Total Costs $ 2,680 3,280 3,880 4,480 5,080 Units Produced 2,180 2,580 2,980 3,380 3,780 Total Costs $ 5,680 6,280 6,880 7,480 8,350 8 9 10 5 Estimate total costs if 3,180 units are produced. Complete the below table to calculate the fixed cost and variable cost of sales by using the high-low method. Answer is not complete. Change in cost Variable cost per unit $ 23.00 Change in volume High-Low method - Calculation of variable cost per unit $ Cost at high point minus cost at low point X 4,140 Volume at low point minus volume at high point 180 X High-Low method - Calculation of fixed costs 7,640.00 X Total cost at the high point Variable costs at the high point