QUESTION 11 A cost that changes, in total , in direct proportion to changes in activity levels is aln): O absorption cost. O contribution margin O fixed cost O variable cost. A cost that remains the same, in total, regardless of changes in activity level is a: O variable cost O fired cost. O mived cost. step cost. The high-low method provides a reasonable estimate of the fixed and variable costs as long as: Otuses eight or more points (instead of simply two). O at least one of the two points falls within the relevant range, o the high and low points for both activity and total fixed costs are the same. the high and low points reflect the general trend of the data