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ACCESS MIDTERM CH13,58 & FIN ACT 6 00:15:38 Graw
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Answer :Evaluate cost .

The high- low method and least-squares regression are used by accountants to evaluate cost.The high-low method and least squares regression method are the main cost estimation method ,they are used by accountants to estimate fixed cost and variable cost per unit for making plans for future cost by using historical data.

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