Cost Behavior Analysis for High-Low Method: A company incurred total overhead costs of $100,000 at 10,000 units of production and $150,000 at 15,000 units of production. Calculate the variable cost per unit and total fixed costs using the high-low method, and discuss the limitations of this method in accurately estimating cost behavior and predicting future costs. Analyze alternative cost estimation techniques, such as regression analysis and scattergraph method, for cost behavior analysis.