10. The high-low method can be used to approximate a cost function. A disadvantage of this method

is ________. A) the choice of the high and low points is subjective B) it is difficult to use C) it provides information about the reliability of the cost estimates D) it requires less past cost data than account analysis

13. Unallocated costs ________. A) have an identifiable relationship to a cost pool B) lack an identifiable relationship to a cost pool C) have an identifiable relationship to a cost object D) lack an identifiable relationship to a cost object