Before a company reaches the breakeven point a. The fixed cost is equal to zero O b. The variable cost is decreasing O c. The total operating income is negative o d. The contribution margin per unit is higher than the fixed costs per unit o e. The total contribution margin is negative O ? Which of the following statements is true ... The high low method of deriving an estimated cost line uses all the data points available o b. In approximating the cost function, the account analysis classifies costs based upon an industrial engineer's evaluation of production methods, and material, labor and overhead requirements c. The high-low method is used to derive an estimated line of cost behavior by graphically connecting the two cost amounts identified with the highest and lowest volume levels .d. The most complex of the cost estimation methods is the high-low method o e. Engineering approach approximates cost function by classifying each account as either variable or o fixed based on the analyst's knowledge of how the account behaves