Which of the following is incorrect? A. Account analysis is a subjective method used to determine cost behavior; two highly knowledgeable managers could develop two different cost equations OB. It is not appropriate to utilize data from more than one method in order to determine cost behavior C. You can use either the low or high point to solve for fixed costs in the High-low Method OD. Scatterplots visually show any potential outliers E. Under the regression method, the closer R-squared is to 1, the stronger the correlation between the independent and dependent variables.