The cost analysis method which classify each account as either variable or fixed based on the analyst's knowledge of how the account behaves is called: Select one: O a high low method O b. None of the answers given O c. account analysis O d. least-squares regression analysis O e. engineering approach XYZ Company's single product has a selling price of $25 per unit. Last year the company reported profit of $225,000 and variable expenses totaling $1,080,000. The product has a 40% contribution margin ratio. Because of competition, XYZ Company will be forced in the current year to reduce its selling price by $2 per unit. How many units must be sold in the current year to earn the same profit as was earned last year? Select one: O a. 130,500 O b. 49.500 O c. 108,000 O d. 90,000 e. 72.000