When choosing the high point for the high-low method, how is the high point is...

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Accounting

When choosing the high point for the high-low method, how is the high point is selected? and why?

A. The point with the highest total cost is chosen. B. The point with the highest volume of activity is chosen. C. The point that has the highest cost and highest volume of activity is always chosen.

D. Both the high point and the low point are selected at random.

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