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Three techniques are named for estimating cost behaviour: regression analysis, the scatter graph and the:

AHalf-year method
BHold-back method
CHigh-low method
DHire-fire method
Answer & Solution
Correct answer: C. High-low method
1. Two data points are used. 2. The highest and lowest activity levels are chosen. 3. It is the high-low method. _Source: OpenStax Principles of Managerial Accounting, Chapter 2, Building Blocks of Managerial Accounting._
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