High-Low Method Calculator

High activity must exceed low activity. Assumes a linear cost relationship.

Your workbenchInputs are not stored

Result

Enter your values and run the tool to see your result.

Check the units, enter your values, and run the tool. Results follow the assumptions and method below.

Variable cost per unit(highcost-lowcost)/(highunits-lowunits)

Estimated fixed costhighcost-(highcost-lowcost)/(highunits-lowunits)*highunits