Calculate the fixed element of the costs below using the high/low method.
Cost
$
Output
Units
April
120,000
10,000
May
157,500
13,500
June
145,000
15,000
July
125,000
11,000
What are the fixed costs?
Fixed costs are $________
The correct answer is: $70,000.
High output
Low output
difference
Variable cost per unit = $25,000/5,000 = $5
Fixed costs = $145,000 - (15,000 x $5) = $70,000
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