[单选题]
The following statements have been made about the use of linear regression *ysis in costestimation:(i) It provides more accurate estimates than the high low technique.(ii) It can only be used to estimate variable cost(iii) It assumes that cost behaviour is linear.(iv) It only takes into account two observations of cost and outputWhich of these statements are true?
A .(i) and (ii)
B .(i) and (iii)
C .(ii) and (iii)
D .(iii) and (iv)
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