The high-low method is an objective method to separate the cost behavior of a mixed cost.

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The high-low method is used to separate a mixed cost into its variable and fixed components. It involves selecting the highest and lowest activity levels and corresponding total costs, and using them to calculate the variable cost per unit of activity and the fixed cost component. This method is considered objective as it relies on actual data rather than assumptions or estimates.

The High-Low Method Is an Objective Method to Separate the Cost