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　　3.3 Analysis of costs into fixed and variable elements:
 
　　High-low method
　　Step 1 – select the highest and lowest activity levels, and their associated costs
　　Step 2 – find the variable cost per unit
　　Step 3 – find the fixed cost by substitution, using either the high or low activity level.
 
　　Example 1:
　　Using high-low method to calculate the fixed and variable elements of the following costs:
　　Month Units produced Costs ($)
　　July 340 2,260
　　August 300 2,160
　　September 380 2,320
　　October 420 2,400
　　November 400 2,300
　　December 360 2,266
 
　　Solution:
　　Step 1- Select the highest and lowest activity levels, and their associated costs
　　Month Units produced Cost ($)
　　Highest activity level: October 420 2,400
　　Lowest activity level: August 300 2,160
 
　　Step 2– find the variable cost per unit
　　Total cost at high activity level – total cost at low activity level/Variable cost per unit 
　　= total units at high activity level – total units at low activity level
　　=( 2400 – 2160 )/(420 – 300)= $2/unit
　
 
　　Step 3 – find the fixed cost by substitution, using either the high or low activity level.
　　Fixed cost = (total cost at high activity level) – (total cost at high activity level x variable cost per unit)
　　= $2,400 - $2 /unit x 420 units = $1,560
　　High- low method with stepped fixed cost
　　Sometimes fixed costs are only fixed within certain levels of activity and increase in steps as activity increases:
　　· The high low method can still be used to estimate fixed and variable costs
　　· Adjustments need to be made for the fixed costs based on the activity level under consideration.
 
　　Example 2:
　　An organization has the following total costs at three activity levels:
　　Activity levels (units) 12,750 15,100
　　Total cost $73,950 $83,585
　　Variable cost per unit is constant within this activity range and there is a step up of $4,700 in the total fixed costs when the activity level exceeds 14,000 units.
　　Required: what is the total cost at an activity level of 14,500 units?
 
　　Solution:
　　Unit produced Cost ($)
　　Highest activity level： 15100 73950
　　Lowest activity level: 12750 83585- 4700
　　Variable cost = (83585-4700 – 73950)/ (15100- 12750) = $2.1/unit
　　Fixed cost exceeds 14500 units = 83585 - $2.1 x 15100 = $51,875
　　Total cost for 14500 units = $51,875 + $2.1 x 14500 units = $82,325
 
　　High –low method with changes in the variable cost per unit
　　Sometimes there may be changes in the variable cost per unit, and the high low method can still be used to determine the fixed and variable elements of semi-variable costs. The variable cost per unit may change because:
　　· Prices may be forecast to increase in future periods
　　· Bulk discounts may be available for purchasing resources in large quantities.
 
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