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 1,300 $182,520 2,810 214,560 3,900 283,920 a. Determine the variable cost per unit and the total fixed cost per unit Variable cost: (Round to the nearest dollar.) Total fixed cost: b. Based on part (a), estimate the total cost for 1,870 units of production. Total cost for 1,870 units