Cost Behaviour

This video discusses cost behavior with the following subtopics: (1) fixed costs; (2) variable costs; and (3) segregation of mixed costs. Timestamps: 0:00 - Start 0:41 - Why "Cost Behavior" 6:09 - Fixed Cost 11:37 - Variable Cost 21:45 - Mixed Cost 31:11 - High-Low Method 39:42 - High-Low, Scatterplot, & Least Square Comparison 44:40 - Method of Least Squares Textbook Reference: Mowen, Hansen, & Heitger, Managerial Accounting