5 of 10 Managerial Accounting Video Lectures by Professor Bassell on this channel. Cost Behavior: A discussion of managerial accounting concepts by Professor Myles Bassell. Professor Bassell discusses and illustrates the high low method and contribution format. He explains how the total fixed costs remain the same, but the amount each unit absorbs decreases when the quantity produced increases. Professor Bassell looks at cost behavior at a coffee company.