Place the Following Steps in Order for Estimating a Cost

Multiple Choice

Place the following steps in order for estimating a cost function using quantitative analysis.
A = Plot the data
B = Collect data on the dependent variable and the cost driver.
C = Choose the dependent variable
D = Identify the independent variable, or cost driver
E = Estimate the cost function

A) D C E A B
B) C D B A E
C) A D C E B
D) E D C B A