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　　3.3 Analysis of costs into fixed and variable elements:
　　High-low method
　　Step 1 – select the highest and lowest activity levels, and their associated costs
　　Step 2 – find the variable cost per unit
　　Step 3 – find the fixed cost by substitution, using either the high or low activity level.
　　Example 1:
　　Using high-low method to calculate the fixed and variable elements of the following costs:
　　Month Units produced Costs （$）
　　July 340 2,260
　　August 300 2,160
　　September 380 2,320
　　October 420 2,400
　　November 400 2,300
　　December 360 2,266
　　Solution:
　　Step 1- Select the highest and lowest activity levels, and their associated costs
　　Month Units produced Cost （$）
　　Lowest activity level: 12750 83585- 4700
　　Variable cost = （83585-4700 – 73950）/ （15100- 12750） = $2.1/unit
　　Fixed cost exceeds 14500 units = 83585 - $2.1 x 15100 = $51,875
　　Total cost for 14500 units = $51,875 + $2.1 x 14500 units = $82,325
　　High –low method with changes in the variable cost per unit
　　D. Administrative overheads
　　A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?
　　A. As a direct labour cost
　　B. As a direct production expense
　　C. As a production overhead
　　D. As an administration overhead
　　Solution:
　　The supervisors are engaged in the production activity, therefore option D can be eliminated. They supervise the production of all products, therefore their salaries are indirect costs because they cannot be specifically identified with a cost unit. This eliminates options A and B. The salaries are indirect production overhead costs, therefore option C is correct.
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