A. This entails selecting the high and low costs with their corresponding activity levels B. This involves selecting the

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A. This entails selecting the high and low costs with their corresponding activity levels B. This involves selecting the high and low levels of activity with their corresponding total cost and the variable cost per unit is derived by dividing the change in activity level by the change in cost C. This involves selecting the high and low output levels and their associated total cost to calculate variable cost per unit as change in cost divided by change in output levels. D. This involves selecting any two points from the data and calculating variable cost per unit as change in cost divided by change in activity level