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High-Low Cost Estimation Calculator — result sheet
Estimate variable cost per activity unit and fixed cost from high and low cost observations.
Inputs used
Results
Visual chart
Breakdown
Calculation steps
Returned data table
Formula and methodology
Formula: Variable rate=(high cost−low cost)/(high activity−low activity); fixed cost=high cost−rate×high activity; target cost=fixed cost+rate×target activity.
The high-low method uses only the two selected observations to create a simple linear mixed-cost estimate.
This result follows the calculator's declared inputs, precision, validation boundaries, and model limits.
Input contract
- High activity level — units; minimum 1.0E-6; maximum 1000000000000
- Cost at high activity — currency; minimum 0; maximum 1.0E+15
- Low activity level — units; minimum 0; maximum 1000000000000
- Cost at low activity — currency; minimum 0; maximum 1.0E+15
- Target activity level — units; minimum 0; maximum 1000000000000
Worked example
| Input | Value |
|---|---|
| High activity level | 10000 |
| Cost at high activity | 50000 |
| Low activity level | 6000 |
| Cost at low activity | 38000 |
| Target activity level | 8000 |
Variable cost = 3/unit; fixed cost = 20,000; target cost = 44,000.
Assumptions and limits
- The high and low observations differ in activity and are representative of the same cost behavior.
- The relationship is linear over the target range.
- Step costs, unusual periods, inflation, capacity limits, and regression uncertainty are not modeled.
Calculator note
Source and methodology
Use the official WorldCalculate methodology policy for the source, formula, precision, and boundary standards behind this calculator.
Planning estimate, not financial, medical, legal, or professional advice. © WorldCalculate — reuse with attribution. Built and curated by Hassan ALRowaie.
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