The method of cost estimation that fits a cost line between two data points is:

A) least squares regression.
B) high-low.
C) account classification.
D) multiple regression.

High-low

A technique used in accounting and finance to estimate fixed and variable costs by analyzing the highest and lowest levels of activity.

Cost Estimation

The process of predicting the costs of producing a product or service, typically involving historical data analysis and forecasting techniques.

Cost Line

A graphical representation of the costs incurred by a company, set against a range of production or service volumes.