Why might a manager prefer the regression analysis method over the high-low method? O A. The regression line is more representative of a relationship between the cost drivers and the dependent variable (cost) because the method uses all observations to estimate the relationship ?B. Regression analysis s widely used because it helps managers get behind the numbers to understand why costs behave he way hey do, the factors hat dr e costs, and what managers can do to influence hem. OC. The high-low method fits a line through the data based only on the highest and lowest values of the cost driver. It therefore ignores all other data points. Regression analysis finds the line of best fit based on all data points ? D. All of the above