Examlex
________ provides users with free access to its program code.
High-low Method
The high-low method is a straightforward way to estimate the variable and fixed components of a cost by using the highest and lowest activity levels and the corresponding total costs.
Machine Hour
A unit of measurement that represents an hour of operation of a machine or equipment.
Fixed Costs
Expenses that do not change in proportion to the level of production or sales, such as rent and salaries.
High-low Method
A technique used in accounting and finance to estimate fixed and variable costs based on the highest and lowest levels of activity.
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