Formula
- Use the units shown beside each field.
- Results update automatically whenever you change an input.
- Displayed values use up to four decimal places, or scientific notation for very small or large numbers. Calculations use standard floating-point arithmetic; exact integer and fraction tools identify their own precision rules.
- Uses the highest/lowest activity observations, not necessarily highest/lowest cost. Assumes a linear mixed-cost relationship.
Example Calculation
- High activity units: 1000
- Cost at high activity: 7000
- Low activity units: 500
- Cost at low activity: 5000
High activity units = 1000; Cost at high activity = 7000; Low activity units = 500; Cost at low activity = 5000. The primary result is 4.
Frequently asked questions
How do I use this calculator?
Enter high activity units, cost at high activity, low activity units, cost at low activity. The result updates automatically. Use Reset to restore the example values.
What method does it use?
variable rate=(high cost−low cost)/(high activity−low activity); fixed=high cost−rate ×high activity.. Uses the highest/lowest activity observations, not necessarily highest/lowest cost. Assumes a linear mixed-cost relationship.
Why might a rounded result differ?
The calculation keeps full numeric precision internally, then rounds the displayed result. Rounding intermediate steps by hand can produce a slightly different answer.
Are my inputs saved online?
No. This calculator processes your inputs in your browser. A recently used list stores only calculator names on this device, not your entered values.
Check the assumptions and units before using this result. Read about calculation methods.