High$-$low methodEvander 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$200,000$$$11,200,000300,00014,800,000475,00021,100,000$a$.$ Determine the variable cost per unit and the total fixed cost.Variable cost fill in the blank $1$ of $2$$Total fixed cost fill in the blank $2$ of $2$$b$.$ Based on part $($a$),$ estimate the total cost for $400,000$ units of production.Total cost for $400,000$ units fill in the blank $1$ of $1$$