High-low method to estimate the variable cost


Problem:

Rio Bus Tours has incurred the following bus maintenance costs during the recenttourist season.

(The real is Brazil's national monetary unit. On the day this exercise was written, the real was equivalent in .4378 US dollar.)

Month    Miles traveled by the us    Cost
Nov      8,500      11,400 real
Dec     10,600     11,600
Jan      12,700     11,700
Feb      15,000     12,000
Mar      20,000     12,500
Apr         8,000    11,000

1. Use the high-low method to estimate the variable cost er tour miles traveled and fixed cost per month.

2. Develop a formula to express the cost behavior exhibited by the compny's maintenance cost.

3. Predict the level of maintenance cost that woud be ncurred during a month when 22,000 tour miles are driven (real numbers)

4. Construct a Excel spreadsheet to solve all the preceding requirements. Show how the solution will change if the following information changes: in Marh there were 21,000 miles traveled and the cost was 12,430 real.

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Accounting Basics: High-low method to estimate the variable cost
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