Which of the following statements about CVP analysis is false? O a. Total revenues and total costs are linear in relation to output units. O b. Operating income calculations in CVP analysis are based on contribution margin not gross margin. Oc. All of the given answers are true. Od Managers use (CVP) analysis to study the behavior of and relationship among the elements such as total revenues, total costs, and income Oe. Unit selling price, unit variable costs, and total fixed costs are known and remain constant. Which of the following statements related to cost estimation methods is false? O a. The three methods determine a slope and an intercept. O b. The low-high method is used to derive an estimated line of cost behavior by graphically connecting the two cost amounts identified with the highest and lowest volume levels. Oc The least-squares regression method is the most accurate and reliable method to determine the cost behavior compared to scatter-graph plot and high-low methods. O d. None of the given answers. Oe. The most complex method of cost estimation is the high-low method