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 101,000 112,000 129,000 $30.877,000 32,934,000 36,113,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet a. Determine the variable cost per unit and the total fixed cost. Round your answer for variable cost to the nearest cent. Round your answer for total fleed costs to the nearest dollar Variable cost Total fixed cost 107 per unit b. Based on part (a), estimate the total cost for 83,000 units of production. Round your answer to the nearest doc Total cost for 83,000 units