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 4,340 Total Costs $321,440) 1,540 2,940 206,640 306,290 a. Determine the variable cost per unit and the total foxed cost. Variable cost: (Round to the nearest dollar) Total fixed cost b. Based on part (e), estimate the total cost for 2,120 units of production. Total cost for 2,120 units: per unit