In the high-low method, does the high and low refer to cost-driver levels or to total cost levels? Explain A. The high and low refers to the total cost level The high- and low-cost points are averaged together to eliminate potential errors from an unusually high or low cost B. The high and low refers to the cost-driver level. The high- and low-cost points are more likely to have measurement errors, an unusually high cost at the high-cost point and an unusually low cost at the low-cost points c. The high and low refers to the total cost level. The high- and low-cost points are averaged together to determine the best amount of total costs to use for planning D. The high and low refers to the cost-driver level The high- and low-cost points are more likely to be perfect measurements for the high cost at the high-cost point and the low cost at the low-cost point