High-Low Method Calculator

Your details

The total cost recorded during the period with the highest activity level.
USD
The output or activity level (units produced, hours worked, deliveries made, etc.) during the highest-cost period.
units
The total cost recorded during the period with the lowest activity level.
USD
The output or activity level during the lowest-cost period.
units
Optional: enter a future activity level to project total cost at that output. Leave at zero to skip the forecast.
units
Variable cost per unitVariable-heavy cost structure
3

The extra cost incurred for each additional unit of activity.

Total fixed cost0
Projected total cost42,000
Variable cost share1%
Fixed cost share0%
Fixed cost0
Projected total cost42,000

Variable cost is $3.0000 per unit; fixed cost is $0.00.

  • Every additional unit of activity adds $3.0000 in variable cost.
  • Fixed costs of $0.00 remain constant regardless of how many units you produce.
  • At 14,000 units, you are projected to spend $42000.00 in total ($42000.00 variable + $0.00 fixed).
  • Your cost structure is variable-heavy (0.0% fixed), which affects how sensitive your total cost is to changes in volume.

Next stepThe high-low method uses only two data points, so an outlier period can skew the result. For a more robust estimate, run a least-squares regression over all historical periods.

 = Powered by OnlyCalculators