Regression analysis and the high-low method often result in the same fixed and variable cost estimates because both approaches use the same data. True False Per unit fixed costs change with changes in activity. True False Factory maintenance costs are estimated for Bing Company based on the level of machine hours used. If total monthly fixed costs are $150, 000, variable costs per machine hour are $8, and 15, 000 machine hours are expected to be used in June, which of the following would be the best estimate of total maintenance cost? $150, 000 $120, 000 $30, 000 $270, 000 None of the answer choices is correct. All costs behave in a linear manner. True False