High Low Method Calculator

High low method calculator calculates variable cost per unit and fixed cost based on the highest activity cost, lowest activity cost, and their units.

High Low Method Formula

The high-low method formula is:

Highest Activity Cost - Lowest Activity Cost/Highest Activity Units - Lowest Activity Units

The result is variable cost per unit. To calculate fixed cost, use the highest activity cost less variable cost per unit multiplied by the highest activity units.

Fixed Cost = Highest Activity Cost - Variable Cost per Unit x Highest Activity Units.