Question: Calculate the variable cost per unit using the high low method of analysing semi-variable cost. Activity level Units Cost $ High activity 8,000 9,800 Low

  1. Calculate the variable cost per unit using the high low method of analysing semi-variable cost.

Activity level

Units

Cost $

High activity

8,000

9,800

Low activity

5,000

7,400

Change

3,000

2,400

  1. $0.8 per unit
  2. $1.25 per unit
  3. $0.68 per unit
  4. $0.82 per unit

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