This video taught me how important it is to understand the distinction between the High-Low and Least Square Methods as well as how you should become more used to each variable and formula to avoid errors. I realized how important formulas and familiarity with them are when it comes to these two different methods.

The video illustrated the side-by-side comparison of using Least Squares Method and High-Low Method in computing for the y = a + bx. Heeding the instructions in the video, I paused it, tried to solve on excel and finally got the same correct answers. There are differences in their preparations, the LSM requiring number of observations, mean of x and y, product of x and y, x squared, and their summations. While the HLM required the high and low activity levels (units produced) and their corresponding production costs. The example and the process of solving was explained well. Thank you so much for this, sir!

The comparison between Least Squares Method and the High Low Method catapulted in this motion picture renders an imperative part in understanding this lesson. Each bears a particular distinction and it helps me to understand that I still have a lot to learn. But by watching these playlists, and by utilising what I have learned in the previous lessons to the problems I searched online, there is indeed room for improvement. Thank you, Sir A! Lim, Mick Carlo C. BSMA 2-3

After watching this video, I realized how important it is to understand the distinction between the Least square and High-low methods, because a minor mistake in the number of variables or formulas might lead to miscalculations. I also like how the use of each formula was emphasized, as it made me less confused about when to apply the formulas. The high-low approach uses a small quantity of data to separate the mixed cost. The least square method, on the other hand, has more variables than the high-low approach formula, which is used to determine the connection between two or more variables by locating the best line among the data sets. I can say that the least square method is more difficult to utilize, and I am more capable of using the high-low method. Thank you so much for this helpful video, Sir A!

As I watched this video, I noticed that regression analysis using the least squares method is more complicated than the high-low method, yet I was able to understand the computation owing to this graspable and well-explained discussion. This also emphasized how important it is for us to thoroughly understand each formula and how to apply it in order to arrive at the correct answer. This allowed me to observe for myself the difference between the two methods of separating mixed costs, and I believe I should concentrate more on the least squares method because it is more intricate than the other. Sir A, thank you very much!

I learnt that the least-squares technique requires more complicated mathematical calculations from viewing this video, but I now know how to use that method thanks to the discussion. Since it’s more accurate and delivers a specific cost estimate, it is extremely dependable to use. Thank you, Sir A!

I learned the difference between high-low method and least square method, and I also learned the formulas that needed in computing costs. And always remember that in high-low method, the x or the activity level will be the based in determining the highest and lowest and not the y or the costs. Thank you so much for this lecture video, Sir A!

I knew that the least squares method would have a more complicated procedure or formula than the high-low method because of the word squares. But despite the difficulty of the least squares at first sight, I have learned the process in finding the variable cost per unit and fixed cost in this video lecture. It was explained step-by-step and there are new formulas to find the a and b which includes summation and average. All in all, I have gained a new knowledge that will help me separate the mixed costs. Thank you, Sir A!

I can claim with confidence that I completely understood the two methods high-low method and the least squares regression analysis-for identifying the a and b values. I tried to compute it as well, and I came up with the same two answers. To prevent getting lost in the calculation, I need to fully memorize the formula. Thank you very much, Sir!

After viewing this video, I realized that regression analysis using the least squares approach is more difficult than the high-low method, but I was able to comprehend the topic due to its excellent explanations. I also realized how critical it is for us to truly understand the terminology and actions involved in implementing the method in order to arrive at the proper solution. Sir A, thank you for this lesson.

Now, I appreciate the difference between the two ways to separate the mixed cost. The High-low method is easier as it has only a few computations and the formula is not that complicated compared to the Least squares method. As I learn how to compute the second method, I realized that it has a lot of steps to come up with the value of fixed and variable cost, but, if I am aware of the signs found on its formula - it will be easier but a long way to compute. All in all, I gained a much deeper understanding of how the two mentioned methods differ from each other. And I can appreciate it even more when I try to solve it as my practice. Thank you, Sir A!

The additional illustration shown in the lecture video gained me a better comprehension of the difference between the High-low and the least squares method. I’ve learned to use the formula and realized that High-low method is easier to use than the least squares method. Still, it is much better to learn both. Thank you, sir A!

The last three videos are difficult to comprehend however repeating it for two days helped me digest every piece of information I gain. Through this lecture, I learned the difference and comparison between the Least Squares Regression Analysis and High-Low Method which in advantage was tackled in the previous video lectures. Especially, your illustration makes it easier to follow and understand. Thank you, Sir A.

The Least Square Method was introduced as another method. Despite having much complicated formulas for each of them, how each value was derived was carefully explained. Thank you, sir! The High-Low Method was also used to determine the values that made the differences between the latter method and the Least Squares method clearer.

I rewatched this video lecture before our midterms. Thank you again, Sir!

This video helped me gain a better understanding of the two methods, high-low and least-squares regression analysis. It made me notice the distinction between the two, where least squares seem complicated because it takes into consideration all the data in the problem, but the step-by-step lecture made it simpler. The explanation guided us well, yet we need a lot more practice to master them. Thank you, Sir A!

For separating mixed costs, it was mentioned in the past discussion that there are two methods that we can use-the high-low method and the regression analysis using the least squares method. From this video, using the problem, I was able to fully understand and learn the difference between the two methods, and from this point, I observed that using the least squares method is somewhat more complicated than using the high-low. Moreover, in the high-low method, we have to keep in mind that determining the high and low must be observed only on the levels of activity or the x. Thank you, Sir A!

Through this video, it widens my knowledge between the two methods: Least squares method and high - low method. To be honest, it was a bit confusing for me but I realized that it is difficult to use least squares method because it can be quite sensitive to the choice of starting values. Thank you, Sir A!

Aside from high-low method, now I've learned how to use and do the least squares method. Honestly, I am still digesting all these topics or concepts even after watching but with further practice, I know I will be able to get used to these formulas and computations. Thank you, Sir A!

After watching the lecture video, I learned the difference between the Least Square Method and the High-Low Method and that the least square method consists of more variables than the high-low method formula. The least square method formula is also quite difficult to quickly become familiar with, but through rewatching and analyzing the formula used in the problem solving shown in the video, it helps me process it. Thank you, Sir A!

Done watching this for the midterms. Thank you po, Sir A!

I became aware of the distinction between LSM and the high-low approach. The mixed costs are separated using the high-low approach, which only needs a little quantity of data. The least squares approach is used to determine the association between two or more variables by locating the best line among the data sets. I'm grateful for this video presentation, sir.

In this video, I learned about the Least Squares Method which, like High-Low Method, also separates fixed and variable cost in a mixed cost. Least Squares Method also utilizes y=a+bx, wherein a=ȳ-bx̄ and b=[Σxy-n(x̄)(ȳ)] / [Σx^2-n(x̄)^2]. It looks intimidating at first but with careful analyzation and illustration, I was able to understand it. Thank you for this, Sir A!

Finished watching these videos weeks ago. Thank you for another comprehensive discussion Sir A! I'm looking forward for more topics that we shall cover.

I discovered how crucial it is to understand the distinction between the Least Square and High-Low Methods and that you must be better familiar with each and every variable and formula to avoid making mistakes. After resolving the comparative illustration, I have gained better knowledge of both the high low approach and the least squares method. The straight line formula serves as our guide, therefore being familiar with it will be very beneficial to us in the calculation.

Done watching this po before and during midterms. Thank you, Sir A!

This video presentation helped me understand the Least Squares Method and the High Low Method in greater detail. I now have a clearer understanding of the differences between them and a deeper appreciation for the unique contributions that each makes. Thank you, Prof!

The process in solving problems using these two methods is really different. That's why it is important to know the formulas to arrive at the right answer. It is evident that the high low method is much simpler than the least squares method; the least squares method is quite long and confusing but if you know the step-by-step process you will be guided accordingly. Thank you for this comprehensive illustration of the two methods, Sir.

Thank you to the example given above, I was able to quickly understand how to solve a problem using the lease square method. I also learned how lease square method and the high-low method differ from one another. I learned how to calculate or solve the high and low; we ought to focus on the x rather than the y. Instead of cost, we could consider the activity level. I realized that you can solve the given problem if you are familiarized with the provided formulas and if you understand it very well. Thank you so much, Sir A!

Rewatched this for review for midterms last time. Done watching this sir, thank you!

Through watching this educational video, the Least Square Method and the High-Low Method can now be distinguished from one another. Compared to the Least Square Method, I find the High-Low method to be much simpler to calculate. I learned that in order to answer the given problem, it is crucial that we become familiar with and be able to understand the formula of the two methods. Thank you, Sir A.

I was able to understand the distinction between the high-low method and the least squares method thanks to this teaching video. The two approaches use different computations, which also affects the outcomes. After spending considerable time trying to answer questions 1 through 3, I was disheartened to discover that I had made a number of errors. Thankfully, when I saw the right answers and heard how to achieve them, I knew how to do it the right way right away. In order for me to retain this material and complete upcoming activities correctly and swiftly, I will make sure to practice more and re-study this lesson with persistence.

I find this topic really challenging since it involves different types of computation. But I will continue to assess myself and will watch this video again to make myself familiarize with how the corresponding formula works. Maraming salamat po Sir A!

I can now tell the High-low method and the least square method apart after watching the video. Compared to the least squares approach, which requires additional work to compute for the other variables, the high-low method is simpler. To prevent errors, I must be extremely cautious when computing each value. I also gained new techniques and strategies to easily solve for what is asked. Sir A, many thanks for leading the way!

Done watching this lecture a week ago. Thank you, Sir!!!

Finished watching this back in May po Sir A, thank you for an informative lecture!

I've rewatched this video before our midterms. Thank you, Sir A!

In this video lecture, I've learned that the computation in least square method is very useful on computating in each units per months and price, in the high low method uses a small amount of data to separate fixed and variable costs. It takes the highest and lowest activity levels and compares their total costs. On the other hand, regression analysis shows the relationship between two or more variables. Thankyou sir!

Done watching this lecture video weeks ago. Thank you po!

The video lecture, like the previous video, is a bit overwhelming, but it becomes easier if you understand the problem and what computation we should use. This video differentiates the two computation, which is the high-low and least square method. And the illustration given took me a couple of minutes, and I realize that we should be familiar with the formulas we are using. Thank you, Sir A!

Already watched it during our async classes and before the midterms. It helped me a lot po. Thank you!

This video showed me how important it is to know and remember the formula, especially if it's a long one like the least squares method. Both the high-low method and the least square method have long steps, and if you don't understand them, you're likely to get lost and make mistakes as you go along. The high-low method is a way to separate fixed costs from variable costs when you only have a small amount of data. It compares the total costs at the highest level of activity and the lowest level of activity. The Least-Squares Method is a statistical technique that can be used to estimate a linear total cost function for a mixed cost based on cost data from the past.

Finished watching the three vidlecs you've assigned us last month, Sir :) Thank you po!

Thank youuu sir, I watched it already before midterms. thank youu again sirrr

I realized how important it is to be familiar with the concepts of every method for separating mixed costs. High-low method and least square method have lengthy processes and if you don’t understand it, it is most likely that you’ll get lost in the process and eventually commit mistakes. The problems and explanation in this video helped me a lot in grasping the concept of the two methods and other variables. Thank you, Sir A!

I came to understand how crucial formulas and knowledge with them are for these two diverse approaches. Although it might appear difficult, the step-by-step process will tremendously aid in preventing data overload. Sir A has helped me comprehend a difficult idea so much better, and I am incredibly appreciative. I'm grateful, sir.

Through this topic, I have observed that the high-low method uses far less data to separate the mixed costs. The least square method, on the other hand, uses all the data from the many variables to separate the mixed cost. I will be able to keep up with the problem solving if I can comprehend the formulae utilized for this problem and employing the formulas won't be difficult for me. I'll make a note of it for myself and keep in mind the reminders to use these two techniques for computing problems. Honestly, I struggled when I attempted to solve it on my own. Although it took me some time, I eventually came up with the correct solution, and after applying both approaches to tackle the problem, I can conclude that the high-low approach is the simpler method. It was also satisfying to see my paper when I finally got the correct answer too! Thank you sir for this informative video.

I realized how formulas and familiarity with them are important when it comes to these two different methods. It might seem complicated, but the step-by-step procedure will greatly help to avoid data overload. I am so grateful to Sir A for making a complex concept so much easier to understand. Thank you, sir!

This video lecture compares the High-Low Method and Least Squares Method. Both methods are filled with information and formulas, and I learned the importance of being familiar with or knowing the computation process. It benefited us to understand every concept quickly and practice our knowledge by providing this kind of informative illustration. Thank you po, Sir A!

As a review for midterms and the day it was given, I had already watched this video lecture. Thank you po for this discussion Sir!

Done watching this video before midterms pa po. Thank you so much po for this, Sir A!

Thank you very much for another sample problem, sir A! I'm not that overwhelmed anymore by this time because you taught me how to do it easily. The eight (8) videos helped and taught me so much, from the Difference between Financial Accounting, Cost Accounting, and Managerial/Management Accounting to How to Compute using High Low Method and Least Squares Regression Analysis. Thank you very much again, sir A!

Following the step-by-step process definitely made me understand the computation.The least square is more understandable than a high low method.Thank you sir A.

After watching this video lecture, I notice that Least Square Method uses all the data in the given problem while the High-low method only uses a certain data when solving for the value of a and b. At first, I am a little confused about high-low method but after watching this, I fully understand now how to compute using it. Thank you for another excellent explanation, Sir A!

The video by Sir A used two different methods and differentiated them, high-low method and least squares method. They are very different from one another but this video helped me understand them individually. Additionally, the illustration was helpful. Thank you, Sir A!

I now know how to use and perform the least squares method in addition to the high-low method. Even after viewing, I must admit that I am still processing all of these ideas, but with further practice, I am confident that I will be able to become accustomed to these calculations and formulas. thank u sir.

In this video, I learned about one more way to separate the mixed cost which is the Least Squares Method. I noticed that using regression analysis is a bit more challenging than the High-Low Method but both are important. The step-by-step explanation made sense, and I intend to answer more problems to strengthen my understanding of the topic. Thank you for this lecture, Sir A!

Even though this was my first exposure to the least squares method, using the graphic as a reference and resolving the problem before the explanation helped me better understand it. I also recognized how the fixed cost per month and the variable cost per month differed from using the high-low method. Thank you po , sir A!

Done watching this lecture, Sir A! Thank you po!

rewatched this video lecture in preparation for midterms, thank you sir!

Done watching this video few weeks ago po. Thank you sir!

I now have a better knowledge about least-squares and high-low as well as I became aware of the difference between the two. The step-by-step lesson made least squares look easier, despite the fact that it considers all the data in the issue. Thank you, Sir A!

I've already watched this before our deptals but forgot to leave a comment as attendance. Thank you po for the well-explained discussion. :)

Done watching this last month po, thank you sir!!

Provided with illustrative examples, Sir A taught and guide us through learning how to use the Least Squares Method and High-Low Method. As I watched the video lecture, I also tried to solve, and fortunately, I found Sir A’s instruction easy to follow because he guided us in solving step by step. It was also stated where the values came from and how did we come up with those solutions. The first thing to remember when distinguishing the two methods from each other is that they have different derivations of formula although there were common values used for both of the methods. The Least Squares Method’s formula is expanded to more specific formulas and used almost all of the given values. High-Low Method, on the other side, mainly focused on the highest and lowest values as a point of reference. Which, the High-Low Method bases on the 'x' column when determining the highest and lowest points, not minding the 'y' column. After watching and solving the problem, I can say that I can now distinguish the difference between the two methods.

Already watched this video. Thank you so much po, Sir!!

already watched this video before midterms po, thank you Sir A!

Thank you for the informative lecture po Prof A.! I already watched this during our week 6 class and review for midterms exam. Thank you po again!

Done watching sir! Through this lesson I learned a good about the high low method vs. least-squares method. The high-low method and the least-squares method can be defined as methods used for separating fixed and variable costs from mixed costs. In the high-low method, a very less amount of data is utilized to separate the mixed cost, while In the least-squares method, all the data of different variables are utilized to separate the mixed cost. Thank you sir.

Thank you so much, sir; after seeing the video, I had a much better understanding of how critical it is to have a solid grasp on the fundamental ideas underlying each of the several approaches to disentangling the components of mixed costs. Both the high-low approach and the least square method have lengthy processes, and if you do not understand them, it is highly likely that you will become disoriented during the processes and make errors as a result. The exercises and explanations in this video were very helpful to me in understanding the relationship between the two approaches and the other variables. In addition, the step will be a significant aid in preventing me from feeling overpowered by the data.

Before fully watching Sir A’s computation part in this video lecture, I followed his instruction to take a pause and solve the given problem. At first, I looked for the formula, and thankfully I am aware of the symbols in the said equation for I recognized it from my past lower years in Mathematics. The least square method is more systematic than the high-low method for you need to get the summation of each variable term in the equation. Additionally, we do not give that much importance to the highs and lows in the given problem since we’re using the least square method. In computing for the given problem, I first laid out the table (separating each term so I would not get confused) and then proceeded to computation. I am very happy that I got the same answer as Sir A’s in the value of b (variable cost per unit) where I got the answer of b=3.7368 then rounded off to b=3.74. After getting the value of b, I proceed to get the a (monthly fixed cost)-having an answer of a=4,350.50-which does not match Sir A’s answer a=4,353. It made me think that we should not use the rounded-off value of b=3.74 and stick to b=3.7368. Please do correct me Sir if ever this explanation of mine is incorrect. Thank you very much, Sir A!:) Christine Nicole M. Aloba BSMA 2-3

Through this video, I learned the difference between the two methods: High-Low Method and Least Regression Method. It is important that you memorized the formula and be familiar with each variable. I find LSM more complicated than HLM but nevertheless I understand the importance of two methods in Cost Accounting. Thank you, Sir A!

In this video I learned the difference between high-low method and least square method. They mainly differ in the formula they use and on how you treat the problem like what values to find first. For me, least square method is more complicated. To be honest, I don’t know what method to use in what situation but at least I learned to do both. This video was very clear that once more I’ve refreshed my mind on how the high-low method is done. Thank you sir A!

In the video lecture, I was able to learn the application of the Least Squares Method. Thanks to Sir A, that provided a step-by-step explanation of each procedure so that it will be easily understood. I could now also differentiate least squares method from the high-low method. This will guide me in applying it to more problem solving and future lessons. Thanks a lot for this very informative and comprehensive lecture, Sir A.

Thank you for the informative lecture video, Sir A. I've already done watching this vid during our asynch classes. God bless you po.

Finished rewatching it Sir A! Very helpful po for the upcoming midterm exam

After watching this video, I learned the differences between Least Squares Method and High-Low Method. The most obvious one is the algebraic equation used. High-Low Method uses y = a + bx. On the other hand, the Least Squares Method needs the average or mean, and uses squared numbers. The whole discussion compared these two methods very well, as expected from Sir A! Thank you, Sir!

Done watching this lecture vid po before our midterm exam. Thank you so much po sa video na ito!

The comparative illustration of high-low method and least square method helped me to distinguish the difference of each method and on how to get the values of two formulas. The least square method is quite difficult than the high low method. I realized that memorizing the formula like straight line method are not enough to answer a problem because I really need to understand the concept and function of both high-low method and least square method in order to get the right answer. I'll surely watch this video again. Thank you, Sir A!

Least Squares Method is more difficult than the high-low method. I tried to solved it, but I didn’t make it. However, upon listening to your explanation, things make more sense because I was able to see my error and correct it. Thank you, Sir A!

Done watching. Thank you, sir!

This lesson will show us how fundamental it is to understand every process's formula. In spite of my confusion, I was able to understand a portion of the least squares regression analysis through examples. To avoid confusion the next time, I need to have reviewed this subject further. Thank you po sir A!

The video that I just watched is comprehensive. I gained a deeper understanding about the least squares method, which by the way has a more complicated process than the High-low method. Under the Least squares method, the other variables are used to compute for the separation of the mixed cost, which I think is more accurate compared to the High-low method. I really enjoyed watching the video lecture 'cause there's just so much to learn. Thank you again, Sir A!

Done Watching this vidlec last month. Thank you sir!

This video lecture broadens my knowledge about solving the High-Low Method and Least Square Method. I have learned how to differentiate and compare one another. At first, I have a hard time understanding the methods but after a while I have learned that it is not that hard and complicated.

thank you, sir! done watching this before po

After watching this video, I came to the conclusion of how important to know ad understand the various formulas are used to solve such problems. The Least Squares Method is more complex than the high-low method however, it is important to learn both. The Least Squares Method is time-consuming for me, but I was still able to follow the lecture. Thank you for your detailed explanation, Sir A.

Done rewatching this video lecture. As I mentioned from the previous lesson, High Low and Least Square Method are now fave topic and I hope I can adopt this understanding up until the examination as well as right after this semester so that I can recall this topic and will say "ah! yes, I still know this topic and learned it from our great prof, Sir A." Kidding aside, through this topic I have learned that the difference of two method is that the high-low method is that a very less amount of data is utilized to separate the mixed cost. On the other hand, the least square method, all the data of different variables are utilized to separate the mixed cost.

Thank you, Sir A, for this sample problem. I paused the video to try to compute it myself and I also got the same answer. With this, I now understand the difference between the least square method and the high-low method.

I was able to understand the formula and the distinction between the high-low method and the least square method thanks to the illustration shown in the video lecture. I find using the high-low method to be simpler than the least squares method. Thank you for this, Sir A!

Thank you for this video lecture, Sir! In this video lecture, I have come to understand the comparative examples between the two ways of separating mixed costs: the High-Low Method and the Least Square Method. As I tried to solve it on my own I had a hard time that I needed to go back from my notes in the previous lecture. I arrived at the right answer but it took me time to solve it and after solving the problem using the two methods, I can say that the high-low method is the easier method of the two. HIGH LOW METHOD y = $1,500 + $5x a = $1,500 b = $5 LEAST SQUARE METHOD y = $4,353 + $3.74x a = $4,353 b = $3.74

Thank you for this lecture video, sir A!

My understanding of the formulas and their differences improved after watching this video lecture. While the Least Squares method uses all of the data from the many variables to separate the costs, the High-Low method just employs a small amount of information to distinguish fixed and variable costs in a mixed cost. I'd like to be able to solve more of these kinds of problems so that I can become more familiarized with the methods. Sir A, thanks for the information!

In this lecture, I was able to see and learn to compare high-low with the least square regression analysis method. The formula provided gave an impact on how we can compute and have data result comparison. I’m now guided because of this video lecture. I’ll probably be back on this video to fully master this topic. Thank you, sir A.

Maraming salamat po, sir A for this comprehensive video. I learned a lot from this accounting lecture.

Learning these two method is quite overwhelming but with more practice and solving problems, this for sure will improve my understanding in this topic. Thank you, Sir A!

This video taught me the importance of understanding the difference between the Least Square and High-Low Methods, as well as the importance of becoming more familiar with each variable/formula. Though the computations are still a little confusing, a few more runs through and practice exercises can help me improve my problem-solving abilities. Thank you, Sir A for making the process look easier.

Finished watching the three video lectures last week. Thank you for this informative lecture, Sir A!

I was able to comprehend the applications of the least squares and high-low regression analysis methods more thoroughly. In addition to the thorough explanation of how the LSRA and high-low techniques work, I'm grateful for the thorough explanation of how to utilize the formulae that are supplied for both approaches. I will be able to stay up with the problem solving if I can comprehend the formulae utilized for this issue, and employing the formulas won't be difficult for me. I'll make a note of it for myself and keep in mind the reminders to use these two techniques for computer issues.

Thank you Sir A for the lecture! Watched it during our asynchronous classes. Very informative and helpful especially during the midterms week and been able to pass the exam! More power and God bless, sir!