Which of the Following Statements Is Not True

Multiple Choice

Which of the following statements is not true?

A) The high-low method is a non-statistical method; regression analysis is a statistical method.
B) The high-low method and regression analysis use only two observations to estimate fixed and variable costs.
C) The mechanics of regression analysis are complex; the mechanics of the high-low method are simple.
D) Both A and B are untrue.
E) A, B and C are untrue.