High-Low Method total cost. The data Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the Ziegler for various levels of production are as follows: Units Produced 4,960 1,760 3,360 Total Costs $286,720 184,320 188,420 a. Determine the variable cost per unit and the total fixed cost X per unit Variable cost: (Round to the nearest dollar) Total fixed cost: b. Based on part (a), estimate the total cost for 2,420 units of production Total cost for 2,420 units: Divide the difference between the highest and lowest total costs by the difference between the highest and lowest production units. Multiply the variable unit cost by the number of units for a month. Subtract this variable cost from the month's total cost to arrive at the fixed cost The resulting amount should be the same for either the highest or lowest production month