High-Low Method Tashiro Inc. has decided to use the high-low method to estimate the total cost a Units Produced 3,200 1,200 Total Costs $179,200 115,200 2,330 120,700 a. Determine the variable cost per unit and the total fixed cost. Variable cost (Round to two decimal places.) Total fixed cost 67 X per 62,400 X b. Based on part (a), estimate the total cost for 1,580 units of production. Total cost for 1,580 units: 168,260 X Feedback Check My Work Divide the difference between the highest and lowest total costs by the diffe the month's total cost to arrive at the fixed cost. The resulting amount shou