High$-$low method

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 as follows:

$\backslash$table$[[$Units Produced,Total Costs$],[1,375,$$$117,000$are as follows:

Units Produced Total Costs

$1,375$ $$117,000$

$2,360128,570$

$3,875182,000$

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

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 $1,890$ units of production.

Total cost for $1,890$ units fill in the blank $1$ of $1$$