What Is the Common Goal of the High-Low Method and the Regression

Multiple Choice

What is the common goal of the high-low method and the regression method?

A) To accurately predict future costs with no variation.
B) To compare and analyze future and past costs for predictive purposes.
C) To separate total costs into their fixed and variable cost components to help in predicting future costs with a derived equation.
D) To determine a cause-and-effect relationship between various costs.