Need Help with: Mary and Gary met with the supervisor of the pizza division of a medium sized Italian food supplier. The supervisor explained the two key costs in his division as follows

Cost Type Number of Units Total

Each pizza $3,400$ $$13,260$

MOH $3,4004,080$

Although Mary and Gary used this data to estimate a model for the division's costs, they each came up with a different model as follows

Mary's cost model Total pizza division cost $=$ $$3\mathrm{.}90($number of pizzas$)+$ $$4,080$

Gary's cost model Total pizza division cost $=$ $$5\mathrm{.}10($number of pizzas$)$

What understanding did Mary have about the cost behavior of these costs?

MOH fixed, mixed, variable

Pizza cost fixed, mixed, Variable

Recognizing that these were the only two pieces of data they had, which method of cost estimation did they likely used?

Mary: $\_\_\_\_\_\_\_\_\_\_$a$)$accounting analysis method, b$)$high low method, c$)$Regression method

Gary: $\_\_\_\_\_\_\_\_\_\_$ a$)$accounting analysis method, b$)$high low method, c$)$Regression method