Which of the following statements related to cost estimation methods is true? O a. The three methods determine a slope and an intercept. O b. The scatter-graph 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 c. The high-low method is the most accurate and reliable method to determine the cost behavior compared to scatter-graph plot and least-squares regression methods. O d. None of the given answers. O e. The most complex method of cost estimation is the high-low method. Which one of the following is not considered an assumption of cost-volume-profit analysis? O a. Costs can be divided into variable and fixed components O b. Sales mix of products sold does not remain constant O c. Selling price per unit does not change with volume O d. Costs are linear Fixed cost per unit is not constant e