Which Cost Estimation Method Uses Time-And-Motion Studies to Reveal That

Multiple Choice

Which cost estimation method uses time-and-motion studies to reveal that to make a high quality men's suit jacket , it takes of 3 hours of direct labor effort per jacket and 5 minutes of a salaried manager to perform quality control?

A) the accrual accounting method
B) the high-low method
C) the industrial engineering method
D) the cash accounting method