Thats How We Roll is a bowling center. The following costs are incurred during two different sessions for a single bowler:

Games Bowled	Total Shoe Rental	Total Game Fees	Total Costs
3	$4.00	$12.75	$16.75
5	$4.00	$21.25	$25.25

Which of the following statements is incorrect for the above data?

A.

Games Bowled is the cost driver for total bowling costs.

B.

Shoe rental is considered a fixed cost.

C.

The per game variable cost is $4.25.

D.

If 4 games are bowled, the expected total cost is $22.33.

E.

The same cost behavior formula would be developed under the High Low and Regression Analysis methods.