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High-low method Ziegler 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 85,000 $24.730,000 104,000 27,846,000 118,000 30,142,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet 3. Determine the variable cost per unit and the total fixed cost. Round your answer for variable cost to the nearest cent. Round your answer for total fixed costs to the nearest dollar Variable cost: per unit Total fixed cost b. Based on part (o), estimate the total cost for 73,000 units of production. Round your answer to the nearest dollar, Total cost for 73,000 units High-low method Ziegler 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: DATA Units Produced Total Costs 85,000 $24.730,000 104,000 27,846,000 118,000 30,142,000 Using formulas and cell references, perform the required analysis, and input your answers into the green cells in the Amount column. Transfer the numeric results for the green entry cells (C14.C15, C18) into the appropriate fields in CNOWV2 for grading Amount Formulas la Variable cost per unit Total fixed cost b. Units produced Total cost 73,000