plz solve Q 21 $ 22 fastly

Question 21 Not yet answered Marked out of 0.60 PF question Which one of the following is not considered an assumption of cost volume-profit analysis? O a Fixed cost per unit is not constant Ob Costs are linear Oc Sales mix of products sold does not change Od Costs can be divided into variable and fixed components O e Selling price per unit changes with volume Question 22 Not yet answered Marked out of 0.60 Fing Question Which of the following statements related to cost estimation methods is false? O a The most complex method of cost estimation is the high-low method. O The least-squares regression method is the most accurate and reliable method to determine the cost behavior compared to scatter-graph plot and high-low methods Oc The three methods determine a slope and an intercept Od. None of the given answers, O e The low-high method is used to derive an estimated line of cost behavior by graphically connecting the two cost amounts identified with the highest and lowest volume levels