1. High-low method:
Hours Cost
High level of activity ... 25,000 $99,000Low level of activity ... 10,000 64,500Change... 15,000 $34,500 Variable element: $34,500 ÷ 15,000 DLH = $2.30 per DLH Fixed element: Total cost—25,000 DLH... $99,000 Less variable element:
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