High-Low method

Thank you very much for your help.

One more question.

If the table shows:
Overhead costs Output volume
7000 9400
5688 7600
6334 8500
5446 7300

Here the lowest OC corresponds with lowest OL

But what if:
Overhead costs Output volume
7000 8100
5688 7600
6334 8500
5446 7300

Please confirm, what is the the right way of arriving at VC:
(8500-7300)/(7000-5446) and FC= (7000 – VC*8100)
or:
(8500-7300)/(6334-5446) and FC= (6334 – VC*8500)

I listened to your lectures, but please explain, if I something is missed, because I am really confused, adding to this pre-exam stress, I might just not see the simple things.
Thank you.