登录之后可查看解析

This answer results from using the activity levels with the highest and the lowest costs in the high-low points method. The highest and lowest activity levels of the cost driver should be used. The cost driver is machine hours.
This answer results from using the highest and lowest values of the cost driver with the highest and lowest costs in the high-low points method. The highest and lowest costs are not each associated with the highest and lowest cost drivers, respectively. The highest and the lowest values of the cost driver should be used, along with their associated costs.
This is not the correct answer. Please see the correct answer for an explanation. We have been unable to determine how to calculate this incorrect answer choice. If you have calculated it, please let us know how you did it so we can create a full explanation of why this answer choice is incorrect. Please send us an email at support@hockinternational.com. Include the full Question ID number and the actual incorrect answer choice -- not its letter, because that can change with every study session created. The Question ID number appears in the upper right corner of the ExamSuccess screen. Thank you in advance for helping us to make your HOCK study materials better.
Semi-variable costs have a fixed component and a variable component. They can be forecasted using the same technique as is used to forecast total costs, which also have a fixed component and a variable component. Using the high-low points method, we first estimate the variable portion of the total semi-variable costs using the highest and the lowest number of machine hours. The highest number of machine hours was 30,000, and total semi-variable costs at that level were €120,000. The lowest number of machine hours was 22,000, and total semi-variable costs at that level were €100,000. The difference in costs divided by the difference in machine hours at the highest level and the lowest level will give us the variable cost per machine hour. €20,000 ÷ 8,000 machine hours = variable cost of €2.50 per machine hour. At the lowest level, total variable costs would be 22,000 machine hours × €2.50, or €55,000. Since total semi-variable costs were €100,000 at that level, fixed costs must be €100,000 ? €55,000, or €45,000. The estimated semi-variable cost at a level of 29,000 machine hours is thus €45,000 + (€2.50 × 29,000), or €117,500.