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