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In Applying the High-Low Method, What Is the Unit Variable

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In applying the high-low method, what is the unit variable cost?  Month Miles  Total Cost hline January 80,000$192,000 February 50,000160,000 March 70,000188,000 April 90,000260,000\begin{array}{llr}\text { Month}&\text { Miles }&\text { Total Cost }\\hline \text { January } & \overline{80,000} & \$ 192,000 \\\text { February } & 50,000 & 160,000 \\\text { March } & 70,000 & 188,000 \\\text { April } & 90,000 & 260,000\end{array}


Definitions:

Guidelines

A set of instructions or principles that direct actions or decisions, typically in a professional or academic setting.

Reactions

The actions or emotional responses elicited by an external stimulus or situation.

Fears

Emotional responses to perceived threats, which can vary in intensity and cause significant distress or avoidance behaviors.

Countertransference

The emotional reaction of a therapist toward the client that may interfere with objectivity, often based on the therapist's own unresolved issues.

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