High-Low method Tashiro 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 60,000 $19,200,000 69,000 20,010,000 90,000 24,090,000 a. Determine the variable cost per unit and the total fixed cost. Variable cost (Round to two decimal places.) $ fill in the blank 1 per unit Total fixed cost $ fill in the blank 2 b. Based on part (a), estimate the total cost for 86,000 units of production. Total