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  • Soal Amb Latihan

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    Herlita Gusmaini
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    This document outlines how to calculate fixed and variable costs using the high-low method. It shows calculating fixed costs as the y-intercept of the total cost line. Variable costs per hour are calculated as the slope using the highest and lowest total costs and labor hours. Total costs are then calculated by adding fixed costs to variable costs multiplied by the number of labor hours. An example calculates total costs for 700 and 600 labor hours.

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    This document outlines how to calculate fixed and variable costs using the high-low method. It shows calculating fixed costs as the y-intercept of the total cost line. Variable costs per hour are calculated as the slope using the highest and lowest total costs and labor hours. Total costs are then calculated by adding fixed costs to variable costs multiplied by the number of labor hours. An example calculates total costs for 700 and 600 labor hours.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    3 views1 page

    Soal Amb Latihan

    Uploaded by

    Herlita Gusmaini
    This document outlines how to calculate fixed and variable costs using the high-low method. It shows calculating fixed costs as the y-intercept of the total cost line. Variable costs per hour are calculated as the slope using the highest and lowest total costs and labor hours. Total costs are then calculated by adding fixed costs to variable costs multiplied by the number of labor hours. An example calculates total costs for 700 and 600 labor hours.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 1

    High Low method

    1)1) Fixed cost = 13000-(700*16)

                                =1800

    2) Variable cost per labor hour = (High overhead cost - Low overhead cost)/ Highest labor
    hour - lowest labor hour

    = ( $ 13000 - $ 6600) / (700 - 300)

    = $ 16 per hour

    3) Variable cost at 700 hour = 700 hours * $ 16 per hour

    = $ 11200

    Fixed Cost = $ 1800

    Total Cost = Fixed Cost + Variable cost

    = $ 1800 + 11200

    = $ 13000

    4) labor hours for september 600

    Total cost = Fixed cost + variable cost

    = $ 1800 + 600 hours * $16

    = $ 11400

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