Which of the Following Is Not True of Regression Techniques

Which of the following is not true of regression techniques for estimating costs?

A) They permit the inclusion of more than one predictor.
B) They typically use the highest and lowest activity points to estimate the relation between cost and activity.
C) They help develop estimates that have a broader base than those based on a few select points.
D) They are designed to generate a line that best fits a set of data points.

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