Which of the following statements related to CVP chart is not true? O a. Ob. Oc. None of the given answers. The high-low method is a way to estimate the cost behavior by graphically connecting the two cost amounts identified with the highest and lowest volume levels. To calculate the total fixed cost from a graph is by multiplying a level of volume by the variable cost per unit found out earlier and subtracting that from the total cost for that level of volume. The intercept between the total cost line on a graph and the y-axis determines the fixed cost. To determine the variable cost per unit from a graph, the change in units is divided by the change in cost. The slope of the total cost line determines the variable cost per unit. O d. Oe. Of