Sandusky Widget Company has the following production data for March. 
Instructions
Compute the physical units for March.
Definitions:
High-Low Method
A technique in managerial accounting used to estimate fixed and variable costs by analyzing the highest and lowest levels of activity and the associated costs.
Variable Cost
Expenses that change in proportion to the activity of a business such as raw materials and direct labor costs.
Fixed Cost
Payments that do not vary with the amount of production or sales activities, including costs like renting spaces, salary payouts, and insurance contributions.
Operating Leverage
Operating leverage describes the extent to which a company can increase its profits by increasing sales, highlighting the ratio of fixed costs to variable costs.
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