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 2,535 4,400 6,435 Total Costs $168,480 176,530 262,080 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar) Total fixed cost: b. Based on part (a), estimate the total cost for 3,230 units of production Total cost for 3,230 units: per unit