Which of the following is incorrect regarding cost behavior equations? A. If costs are nonlinear, managers can develop cost behavior equations by defining multiple relevant ranges. B. The account analysis method is considered the most subjective tool available for developing a cost behavior equation. C. The relevant range is defined in terms of the independent variable. D. The y-intercept value in a cost behavior equation represents total expected costs when the activity level is zero. E. If a data set only contains two data points, the high low method and regression analysis will yield different cost behavior equations