Which of the following statements related to cost estimation methods Is false? Sa O a 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. O b. None of the given answers. Oc The most complex method of cost estimation is the high-low method. O d. The three methods determine a slope and an intercept. Oe. 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 1