Which of the following is incorrect? Scatterplots visually show any potential outliers Account analysis is a subjective method used to determine cost behavior; two highly knowledgeable managers could develop two different cost equations You can use either the low or high point to solve for fixed costs in the High-low Method Under the regression method, the closer R2 is to 1 , the stronger the correlation between the independent and dependent variables. It is not appropriate to utilize data from more than one method in order to determine cost behavior