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FMA
Syllabus B. Data Analysis And Statistical Techniques

Syllabus B2. High-Low Method 2 / 4

a) Explain the structure of linear functions and equations.

b) Use high/low analysis to separate the fixed and variable elements of total costs including situations involving semi variable and stepped fixed costs and changes in the variable cost per unit.

c) Explain the advantages and disadvantages of using the high low method to estimate the fixed and variable element of costing.
High-Low Method