Is more accurate than the High Low method because the . Use the high low method to determine the estimating cost function with machine hours as the cost.
Using the high - low method, the estimate of the variable component of office believes that electrical cost is a mixed cost that depends on machine - hours. 128.
Atlanta, Inc., which uses the high - low method to analyze cost behavior, has determined that machine hours best explain the company's utilities cost. High Low Method: Fixed Cost Component
Official site: High low method machine hours
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