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: Total Costs Units Produced 1,350 $247,860 2.540 329,380 385,560 4,050 ues 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 1,940 units of production ns bscrip t 31, 2 Total cost for 1,940 units