Shatner 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 ProducedTotal Costs2,610 $322,560 1,500 312,650 810 207,360

a. Determine the variable cost per unit and the total fixed cost.

Variable cost: (Round to the nearest dollar.)$fill in the blank 1 per unitTotal fixed cost:$fill in the blank 2

b. Based on part (a), estimate the total cost for 1,230 units of production.

Total cost for 1,230 units