Cost at highest volume - Cost at lowest volume Highest volume - Lowest volume Total cost at the highest volume Variable costs at highest volume Highest volume Variable cost per unit Total variable costs at highest volume Total fixed costs High-Low method - Calculation of variable cost per unit 12,200 Variable cost per unit = 2,400 S S High-Low method - Calculation of fixed costs S 16,380 Total cost at the lowest volume Variable costs at lowest volume Lowest volume Variable cost per unit Total variable costs at lowest volume S Total fixed costs (2) Estimated cost if 4,600 units are produced: 3,180 units 5.08 - 5.08