High-low cost estimation method uses how many activity data points

 High-low cost estimation method uses how many activity data points

High-low cost estimation method uses how many activity data points?

A. All historical data

B. Highest & lowest activity volume only (2 points)

C. Average of top 3 & bottom3

D. Engineering technical calculation

Answer: B

Rationale: High-low picks maximum and minimum activity level to split mixed cost into fixed/variable portions.