High Low Method To Calculate Variable And Fixed CostsadminApril 28, 2026Calculators High-Low Method Cost Calculator Highest Activity Level (units): Lowest Activity Level (units): Total Cost at Highest Level ($): Total Cost at Lowest Level ($): Calculate Expert Guide to High-Low Method for Variable and Fixed Costs For further reading, check out these authoritative sources: BLS Guide to Calculating Business Costs NBER Paper on Cost Classification