Lo 2.3which of the following methods of cost estimation relies on only two data points?

the high-low method
account analysis
least-squares regression
swot analysis.

the high-low method

Explanation:

The high-low method -

It is the method used by comparing the total cost of the highest level of activity with the lowest level of activity , is referred to as the high - low method.  

This method is used in order to separate the fixed and variable costs for a limited amount of data .

Hence , this method compare the data of two points .

Therefore , the correct option from the given options is the high - low method.

answer; /// i believe that the above statement is ( true ); the firms competencies are its strengths, the firm is likely to have the most success if it focuses on these finding customers whose needs it can meet using these

answer; /// i believe the correct answer is (market share); good luck