What Is the Formula to Calculate the Variable Rate of a Mixed

Multiple Choice

What is the formula to calculate the variable rate of a mixed cost when using the high-low method?

A) total cost at high point ? (variable rate × output at high point)
B) total cost at high point ? (variable rate × output at low point)
C) $\frac{\text {high point output - low point output }}{\text { high point cost - low point cost}}$
D) $\frac{\text { high point cost }- \text { low point cost }}{\text { high point output - low point output }}$