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 are as follows:

Units ProducedTotal Costs$1,900$$$212,0403,500238,4305,700329,840$

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 $2,740$ units of production.

Total cost for $2,740$ units fill in the blank $1$ of $1$$