Catalog / Business / High-Low Method
Business · Tool

High-Low Method

Separate mixed costs into fixed and variable components using the highest and lowest activity data points — a quick cost behavior estimate.

High activity (units)
High activity cost
$
Low activity (units)
Low activity cost
$
Variable cost per unit$0.00
Fixed cost$0.00
Cost function
Variable cost per unit
$ 0.00
Fixed cost: $0.00
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