The University of Maine at Presque Isle has hired you, a managerial accounting student enrolled this semester, to analyze the cost of their I/T services they provide to their students. UMPI has given you the following data which shows the monthly total costs of providing I/T services, as well as the number of students who are using the I/T services each month. Month January February Number of Students Using I/T Services 1,700 2,000 $ Total Cost of I/T Services $ 225,500 241,700 March 2,150 $ 249,800 April 2,200 $ 252,500 May 2,500 $ 268,400 June 650 $ 168,100 July 500 $ 159,500 August 1,000 $ 187,500 September 1,450 $ 211,900 October 1,800 $ 231,500 November 2,100 $ 247,200 December 2,350 $ 259,900 Answer the following questions in good form. Be sure to provide the detail (forumulas) as to how you arrived at each answer. In other words, be sure to show your work! Do not round. Take number out to 2 decimal places. Use the High-Low method of accounting to answer the following questions: 1. What is the variable cost per unit?