HILO method-calculating fixed and variable elements of a production cost

This worksheet is relevant to many accounting exams for Basic Costing (sometimes under the Management Accounting heading).
It should be used after explaining what Fixed, Variable, and Semi-Variable costs are in principle.
Common exam questions present a scenario where the Total costs are known at two or more production levels. The task may then require the student to calculate costs at other production levels, which first entails calculating Variable costs per unit, and Total Fixed Costs.
The worksheet gives a worked example with a step by step guide to the HILO method of calculation.
This is then followed by three exercises for the student to try, and a separate Answer sheet. While the first two exercises only require the Total Variable Costs and Total Fixed Cost to be calculated, the 3rd exercise also requires the Total cost at a new level to be calculated.