When utilizing the high low technique, the change in cost divided by the change in units equals variable cost per unit .
The high-low technique in cost accounting is a means to make an effort to distinguish between fixed and variable expenses given a limited quantity of data. The highest level of activity and the lowest level of activity are used in the high-low technique to compare the total costs at each level.
a method that uses simply the highest and lowest points to calculate the variable rate (slope of a total cost line) of an independent variable and the fixed amount.
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