Westerville plc accumulates the following data concerning a mixed cost, using units produced as the activity level.

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Westerville plc accumulates the following data concerning a mixed cost, using units produced as the activity level.

Units Produced Total Cost 10,000 9,000 £18,000 16,650 March April May 10,500 8,800 9,500 18,580 16,200 June July 17,100


a. Compute the variable- and fixed-cost elements using the high-low method.

b. Estimate the total cost if the company produces 9,200 units.

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Accounting Principles

ISBN: 978-1119419617

IFRS global edition

Authors: Paul D Kimmel, Donald E Kieso Jerry J Weygandt

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