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Answer the Following Questions Using the Information Below:
at the Holden

question 172

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Answer the following questions using the information below:
At the Holden Company,the cost of the library and information centre has always been charged to the various departments based upon number of employees.Recently,opinions gathered from the department managers indicate that the number of engineers within a department might be a better predictor of library and information centre costs.
Total library and information centre costs are $75 000.
 Department ABC Number of employees 125500125 Number of engineers 07525\begin{array}{lrrr}\text { Department } & \underline{\mathbf{A}} & \underline{\mathbf{B}} & \mathbf{C} \\\text { Number of employees } & 125 & 500 & 125 \\\text { Number of engineers } & 0 & 75 & 25\end{array}
-Which cost estimation method is being used by Holden Company?


Definitions:

Cytokines

Small proteins released by cells, especially immune cells, that act as signaling molecules in the immune system and inflammation.

Infection

The invasion and multiplication of microorganisms in body tissues, which can cause disease and trigger the immune response.

Systemic Inflammation

Inflammation that occurs in many areas of the body. In addition to symptoms of local inflammation, increased neutrophil numbers in the blood, fever, and shock can occur.

Pyrogens

Substances, often produced by bacteria, that induce fever by affecting the body's temperature regulation in the hypothalamus.

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