High-Low Method Calculator
FinanceSeparate mixed costs into their fixed and variable components using the High-Low Method.
Fixed Cost
The estimated fixed cost component, independent of activity level.
Variable Cost per Unit
$28.13
Projected Total Cost
$596,250.00
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Odeh Ahwal0people find this calculator helpful
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Frequently Asked Questions
What is the High-Low Method used for?
It estimates the fixed and variable components of a mixed cost using only your highest and lowest activity periods, without needing full regression analysis.
What is a real limitation of the High-Low Method?
Because it only uses two data points, it can be distorted by an unusual outlier month at either the high or low end, unlike a full regression that uses every data point.
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