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7.3. High-low Method The high-low method, as the name indicates, uses two extreme data points to determine the values of a (the fixed cost portion) and b (the variable rate) … - Selection from Budgeting Basics and Beyond [Book]
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Here, at last, is a complete, easy-to-follow guide for nonfinancial managers who need practical, hands-on help preparing budgets and solving budgeting
Budgeting Basics & Beyond: A Complete Step-By-Step Guide for Nonfinancial Managers/Book and Disk