Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Units Produced Total Cost March 10,020 $15,535 April 9,020 14,591 May 10,500 16,315 June 8,780 14,131 July 9,460 15,071 Compute the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places e.g. 12.25.) Variable cost per unit $ Compute the fixed cost elements using the high-low method. (Round answer to 0 decimal places, e.g. 5,275.) Fixed cost $ Estimate the total cost if the company produces 8,400 units. (Round answer to 0 decimal places, e.g. 5,275.) Total cost to produce 8,400 units $