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 Produced Total Costs 1,610 $140,760 2,870 190,650 3,910 218,960 a. Determine the variable cost per unit and the total fixed cost. Variable cost fill in the blank 1 of 2$ Total fixed cost fill in the blank 2 of 2$ b. Based on part (a), estimate the total cost for 1,990 units of production. Total cost for 1,990 units fill in the blank 1 of 1