$30 Question 27 4 Points Choose the answer below that best describes the process of the high-low method. A The high-low method uses the average of the two middle costs and the related activity levels to estimate variable costs per unit and fixed costs B The high-low method divides the difference in activity level (production) by the difference in total cost to estimate variable costs per unit and fixed costs. The high-low method uses the highest and lowest activity levels and their related costs to estimate variable costs per unit and fixed costs. The high-low method uses the average of the highest and lowest total costs and activity levels to estimate variable costs per unit and fixed costs