Which is a method of separating a mixed cost into its fixed and variable elements by fitting a line to the data that minimizes the sum of the squared errors? High-low Account analysis Scattergraph Least-square regression In July. Essinger Inc. incurred $72,000 of direct labor costs and $3,000 of indirect labor costs. The journal entry to record the accrual of these wages would include a debit to Manufacturing Overhead of $3,000. credit to Manufacturing Overhead of $3,000. debit to Work in Process of $75,000