Part1 Which method of cost data analysis employs a plot of data points, drawing a line to find an approximate "best visual fit"? Select one: A. Scattergraph method B. High-low method C. Least-squares regression method D. All of the above E. None of the above

Part 2 Max Machining incurs the following utilities costs at different levels of production: 0 units: $120 500 units: $2,620 1,000 units: $5,120 How would utility costs be properly classified? Select one: A. Mixed B. Fixed C. Variable D. Stepped E. Curvilinear