No Dute Subject SN: 2 IP: 144818 per unit smaller as the cast that becomes progresively of Activity increase Level a + bx. the y represeler equation costs that remain in total, regardless of changes inthe Level of activity but if expersset in a basis are? varies per unit cost activity Level of 8,000 units the is 9,800 and at activity level of 5,000 unit cost is 7,400 use the High-Low method cost at an activity level of calculat total bjooo variable