High low method Ziegler Inc. has decided to use the high low method to estimate the total cost and the food and variable cost components of the total cost. The data for various levels of production are as follows: Units Produced Total Costs 82,000 $25,605,000 100,000 28,980,000 117,000 32,167,500 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. H Open spreadsheet a. Determine the variable cost per unit and the total fixed cost. Round your answer for vanable cost to the nearest cent. Found your answer for total foxed cost to the nearest dollar Variable cost per unit Total fixed out b. Based on part(), estimate the total cost for 72,000 units of production Round your answer to the nearest dotter Total cost for 12.000 units