Analyze mixed semi-variable costs into variable and fixed


Analyze mixed (semi-variable) costs into variable and fixed components, using both the “high-low” method, and the Excel scatter-graph approach, and explain the purpose for such an analysis.

When there is a change in the level of activity, which of the following does NOT remain constant?

Variable cost per unit

Contribution margin per unit

Contribution margin ratio

Contribution margin in total for all units

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Financial Accounting: Analyze mixed semi-variable costs into variable and fixed
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