When using the high$-$low method to estimate costs, the formula $$Change in Cost divided by Change in Units$($or $$Change in Total Cost divided by Change in Activity Level$)$ is used to estimate the: $($See your Unit $8$ notes, page $6)$

When using the high$-$low methodto estimate costs, the formula $$Change in Cost divided by Change in Units$($or $$Change in Total Cost divided by Change in Activity Level$)$ is used to estimate the: $($See your Unit $8$ notes, page $6)$

Indirect cost per unit

Profit per unit

Fixed cost per unit

Differential cost per unit

Opportunity cost per unit

Variable cost per unit

Mixed cost per unit