Which statement is false regarding the high low method?

The high low method uses at least 10 data points in the calculations for change in cost divided by change in activity.

The high low method is considered an easy way to separate a mixed cost into its fixed and variable components.

The high low method uses the change in cost divided by the change in volume (activity) to compute variable cost per unit.

The high low method uses mixed cost minus total variable cost to calculate fixed cost.