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 3,480 $396,480 1,080 254,880 2,230 312,650 a. Determine the variable cost per unit and the total fixed cost Variable cost: (Round to the nearest dollar) 67.064 X per unit Total fixed cost: b. Based on part (a), estimate the total cost for 1,640 units of production Total cost for 1,640 units: NO Divide the difference between the highest and lowest total costs by the difference between the highest and lowest productions Multi the variable unit cost by the number of units foc a month. Subtract this variable cost from the month's total cost to arrive at the fixed cost That haut nih