The ABC University has hired you, a managerial accounting student enrolled this semester, to analyze the cost of their IT services they provide to their students. ABC has given you the following data which shows the monthly total costs of providing IT services, as well as the number of students who are using the IT services each month. Use the High-Low method of accounting to answer the following questions: What is the variable cost per unit? What is the fixed cost? ABC plans to see an increase in student enrollment over the next two years, so they have asked you to calculate the total cost of providing services to 3,100 students for projected year 2024 and 3,500 students for projected year 2025. Discuss the limitations of using the High-Low method.