High-Low Method Ziegler 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 $361,760 6,270 2,470 232,560 4,630 338,760 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) $ per unit Total fixed cost: b. Based on part (a), estimate the total cost for 3,150 units of production. Total cost for 3,150 units