Answer the Following Questions Using the Information Below:
Hewitt Sporting

Multiple Choice

Answer the following questions using the information below:
Hewitt Sporting Goods Store is a small company that has hired you to perform some management advisory services.The following information pertains to 2018 operations.
$\begin{array}{lr}\text { Sales (2000 cricket bats) } & \$ 900000 \\\text { Cost of goods sold } & 400000 \\\text { Store manager's salary per year } & 70000 \\\text { Operating costs per year } & 157000 \\\text { Advertising and promotion per year } & 15000 \\\text { Commissions ( } 4 \% \text { of sales) } & 36000\end{array}$
-Which cost estimation method is being used by Hewitt Sporting Goods Store?

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