Tashiro 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 4,060 $148,960 1,260 95,760 2,820 129,700 a. Determine the variable cost per unit and the total fixed cost. Variable cost (Round to two decimal places.) $ 19 per unit Total fixed cost b. Based on part (a), estimate the total cost for 1,920 units of production. Total cost for 1,920 units