The method which considers the lowest and highest values of cost driver and cost within relevant range is called ____________?

Correct answer: D. high low method

  • A. low high method
  • B. constant equation
  • C. variable equation
  • D. high low method

Explanation

The high-low method estimates cost behavior by using the highest and lowest activity levels, together with their associated costs, within the relevant range. It then calculates the variable cost per activity unit from the changes between those points.

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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