(4) Which of the following is an advantage of the high-low method? A. It enables the analysis to determine whether the data points are linear. B. It is quick and easy to apply. C. It eliminates most of the data points. D. All data points are used in the analysis. (5) Which of the statements is correct about using the scatter graph method in analyzing costs? A. The unusual non-recurring cost behaviours are likely to be apparent. B. The regression line intersects all plotted cost points. C. The resulting information is precise, regardless of who performs the analysis. D. The resulting information will consistently be more accurate than that from other methods. (6) Lywell Company has a total expense per unit of $2.00 at the 16,000-unit level of activity and total expense per unit of $1.95 at the 21,000-unit level of activity. The best estimate of the variable cost per unit is? A. $0.56. B. $1.79. C. $1.95. D. $2.00