When using the high-low method to estimate costs, the formula "Change in Cost divided by Change in Units" (or "Change in Total Cost divided by Change in Activity Level") is used to estimate the:

When using the high-low methodto estimate costs, the formula "Change in Cost divided by Change in Units" (or "Change in Total Cost divided by Change in Activity Level") is used to estimate the:

Opportunity cost per unit

Variable cost per unit

Profit per unit

Differential cost per unit

Fixed cost per unit

Mixed cost per unit

Indirect cost per unit