What Is an Advantage of Using the Scattergraph Method Over

Multiple Choice

What is an advantage of using the scattergraph method over the high-low method to estimate costs?

A) A cost analyst can review the data visually and eliminate outliers.
B) It uses statistics to determine a "best fit" line through a set of data points.
C) The cost formula can be determined simply by looking at two points of data.
D) It provides a superior quality cost formulae because it relies on the objective judgement of the analysts.