At the Company, the cost of the library and information center 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 center costs.

Total library and information center costs are $200,000.

DepartmentABC

Number of employees135530135

Number of engineers08020

11) Which cost estimation method is being used by Company?