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

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.
$\begin{array}{lrrr}\text { Department } & \underline{\mathbf{A}} & \underline{\mathbf{B}} & \mathbf{C} \\\text { Number of employees } & 125 & 500 & 125 \\\text { Number of engineers } & 0 & 75 & 25\end{array}$
-Which cost estimation method is being used by Holden Company?

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