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Variables A and B are inversely related.If we plot A on the horizontal axis and B on the vertical axis,the line that connects combinations of A and B in a two-variable diagram is
High-low Method
An accounting technique used to estimate variable and fixed costs by analyzing the lowest and highest levels of activity and their associated costs.
Mixed Cost
An expense that contains both fixed and variable components, changing in total with the level of activity but not in a directly proportional manner.
High-low Method
A method employed in accounting that calculates variable and fixed expenses by analyzing the maximum and minimum activity levels.
Variable Manufacturing Cost
Costs that vary in direct proportion to the changes in production volume, including direct materials, direct labor, and variable manufacturing overhead.
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