Y is your dependent variable and the cost that you are estimating. Number of Production Batches is your cost driver(activity). Estimate the cost function using High and Low method. Number of Machine- Production Direct Indirect Manufacturing Hours Batches Manufacturing Labor Costs 1 Week (X+) (X) Labor-Hours (Y) 234567890123 1 68 12 30 $1,190 23456789 88 15 35 1,211 62 13 36 1,004 72 11 20 917 60 10 47 770 96 12 45 1,456 78 17 44 1,180 46 7 38 710 82 14 70 1,316 11 10 94 12 30 1,032 11 68 7 29 752 12 48 14 38 963