LO 2.3Which of the following methods of cost estimation relies on only two data points?

the high-low method
account analysis
least-squares regression
SWOT analysis.

Respuesta :

Answer:

the high-low method

Explanation:

The high-low method -

It is the method used by comparing the total cost of the highest level of activity with the lowest level of activity , is referred to as the high - low method.  

This method is used in order to separate the fixed and variable costs for a limited amount of data .

Hence , this method compare the data of two points .

Therefore , the correct option from the given options is the high - low method.