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The method of least squares: Oa. is the least accurate method used to separate the fixed and variable components of a mixed cost. Ob.

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The method of least squares: Oa. is the least accurate method used to separate the fixed and variable components of a mixed cost. Ob. uses just the low and high data points. Oc. is the least complex method used to separate the fixed and variable components of a mixed cost. Od. uses the results of regression analysis to construct a cost formula.

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