15. For each of the situations below, identify a potential source of analogy data for the costs under each of the following cases: (1) this project/activity is a fi rst of its kind for the company, and (2) this project/activity is similar to projects that the company has completed before.

a. Construction of a high-rise in New York City

b. Construction of a two-lane bridge in a rural Oklahoma county

c. Acquisition of a punch press to be used by a manufacturing company in California

d. Hiring an information technology manager to oversee new network services