The high - low method involves taking the highest level of activity and the lowest to determine the fixed and variable costs by solving the system of equations.
High Low Method is a mathematical technique used to determine the fixed and Once variable cost per unit is found, you can calculate the fixed cost by.
High - Low method is one of the several techniques used to split a mixed cost into its fixed and variable components (see cost classifications). Variable Cost per Unit. The variable cost per unit is equal to the slope of the cost volume line (i.e. change in total cost ÷ change in.