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A manager is trying to estimate the manufacturing costs of a new product. The company makes several other products that utilize some of the same

A manager is trying to estimate the manufacturing costs of a new product. The company makes several other products that utilize some of the same manufacturing procedures as the new product. Which cost estimation method would be the best method to determine the total cost of manufacturing the new product?

A- Engineering estimates.

B- Regression analysis.

C- Account analysis.

D- Scattergraph.

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