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
- 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 |
- $0.8 per unit
- $1.25 per unit
- $0.68 per unit
- $0.82 per unit
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