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 200,000 Total Costs $11,200,000 300,000 14,800,000 21,100,000 475,000 a. Determine the variable cost per unit and the total fixed cost. Variable cost Total fixed cost b. Based on part (a), estimate the total cost for 400,000 units of production. Total cost for 400,000 units