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: This information has been collected in the Microsoft Excel Ontine file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet a. Determine the variable cost per unit and the total fixed cost. Variable cost 1 Total fixed cost 1 b. Based on part (a), estimate the total cost for 1,270 units of production. Total cost for 1,270 units $