Which of the following is a cost estimation approach that is not based on fitting historical data points to a line?

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Margin of safety analysis is not based on fitting historical data points to a line, but rather on calculating the amount by which actual sales can drop before the company incurs losses. It is a break-even analysis that is useful for determining the minimum level of sales required to cover total fixed costs and variable costs. A, B, and C all involve fitting historical data to a line to determine cost behavior.

Which of the Following Is a Cost Estimation Approach That