High Low Method Shatner 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 3,770 203,840 1,170131,040 2,170 190,880 a. Determine the variable cost per unit and the fixed cost Variable cost per unit Fixed cost b. Based on part (a), estimate the total cost for 1,780 units of production. o-Icon Key