When the High-Low Method of Estimating a Cost Behavior Pattern

When the high-low method of estimating a cost behavior pattern is used:

A) cost and volume data must be reviewed for outliers.
B) the direct result of the high-low calculations is the fixed expense amount.
C) the highest and lowest sales price and volume amounts are used in the calculation.
D) the resulting cost formula will explain total cost accurately for every value between the high and low volumes.