Which of the following is not a method for separating mixed costs into their variable and fixed components?

A) Account Analysis. B) Scattergraph Method. C) Least-Squares Regression. D) Dependent Variable Method. E) Engineering Approach.

Under activity-based costing, which of the following are NOT considered a batch level activity:

A) Machine setups B) Production scheduling C) Rent on factory building D) Product testing E) Materials receipts