Evander 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

$1,350$ $$223,560$

$2,590$ $$285,660$

$4,050$ $$347,760$

a$.$ Determine the variable cost per unit and the total fixed cost.

Variable cost fill in the blank $1$ of $2$$

Total fixed cost fill in the blank $2$ of $2$$

b$.$ Based on part $($a$),$ estimate the total cost for $1,940$ units of production.

Total cost for $1,940$ units fill in the blank $1$ of $1$$