Question: KPQ Enterprise is using the high - low method to analyse its overhead costs. Last quarter, the company operated at 2 0 0 0 units

KPQ Enterprise is using the high-low method to analyse its overhead costs. Last quarter, the company operated at 2000 units with total overhead costs of R120000 and at 4000 units with overhead costs of R180000.
What critical assumption must the management accountant consider to ensure this method provides accurate insights and why?

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