Which of the Following Cost Estimation Methods Is Based on Two

question 96

Multiple Choice

Which of the following cost estimation methods is based on two cost observations?

• A) Engineering approach.
• B) High-low method.
• C) Account analysis.
• D) Linear regression.

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Definitions:

Allocating

The process of assigning or distributing resources, costs, or revenues among various accounts, departments, or entities based on specific criteria or formulas.

75% Threshold

Often refers to a specified level of ownership, control, or approval, commonly indicating the portion of voting rights required to pass certain resolutions or to meet regulatory requirements.

Total Group Sales Revenue

This refers to the total revenue generated from sales activities by all entities within a corporate group, including both the parent company and its subsidiaries.