Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
At the Todd Company, the cost of the personnel department has always been charged to production departments based upon number of employees. Recently, opinions gathered from the department managers indicate that the number of new hires might be a better predictor of personnel costs.

-Which cost estimation method is being used by Todd Company?

A) the industrial engineering method
B) the conference method
C) the account analysis method
D) the quantitative analysis method