High-Low Method, Cost Formulas The controller of the South Charleston plant of Ravinia, Inc., monitored activities associated with materials handling costs. The high and low levels of resource usage occurred in September and March for three different resources associated with materials handling. The number of moves is the driver. The total costs of the three resources and the activity output, as measured by moves for the two different levels, are presented as follows: Resource Number of Moves Total Cost Forklift depreciation: Low 3,500 $3,400 High 13,500 3,400 Indirect labor: Low 3,500 $55,800 High 13,500 103,800 Fuel and oil for forklift: Low 3,500 $1,855 High 13,500 7,155