HighLow Method Ziegler Inc. has decided to use the highlow 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 3,040 $196,840 1,140 126,540 2,090 174,630 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 1,500 units of production. Total cost for 1,500 units: $:]