Estimate the fixed and variable components of production costs for LMN Corporation using the high-low method based on the following data:

Production Level (units)	Total Cost ($)
100	$8,000
200	$10,000
300	$12,000

Requirements:

• Use the high-low method to estimate fixed and variable costs.
• Present the analysis in a detailed table format.
• Discuss the accuracy and limitations of the high-low method for cost estimation.