EX 21-7 High-low method 031. 1 Tashiro Inc. has decided to use the highlow method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of pro- duction are as follows: Units Produced Total Costs 60,000 $ 1 9,200,000 69,000 20,01 0,000 90,000 24,090,000 a. Determine the variable cost per unit and the total fixed cost. b. Based on part (a), estimate the total cost for 86,000 units of production