Ziegler Inc. has decided to use the high-low method to estimatethe total cost and the fixed and variable cost components of thetotal cost. The data for various levels of production are asfollows:
| Units Produced | Total Costs |
| 1,260 | | | $221,760 | |
| 2,610 | | | 277,690 | |
| 4,060 | | | 344,960 | |
a. Determine the variable cost per unit and thetotal fixed cost.
| Variable cost: (Round to the nearest dollar.) | $ per unit |
| Total fixed cost: | $ |
b. Based on part (a), estimate the total costfor 1,920 units of production.
| Total cost for 1,920 units: | $ |
