Examlex
Which of the following relates most closely to test conditions?
High-Low Method
A cost-accounting method used to estimate variable and fixed costs based on the highest and lowest levels of activity.
Estimate
An approximation or educated guess regarding the value, quantity, or extent of something, often used for budgeting and planning processes.
High-Low Method
A way to estimate the fixed and variable components of a cost by analyzing the highest and lowest activity levels and their associated costs.
Fixed Cost
Expenses that do not change in proportion to the activity of a business, such as rent, salaries, and loan payments.
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