Jefferson Inc.$\text{'}$s accountants use their sophisticated knowledge of the company's cost behaviors, such as variable, fixed, mixed, semi$-$variable, and step costs, to build statistical models regarding the specific decisions Jefferson should make to minimize its total costs. Which specific data analytic type is being used by Jefferson's accountants in this scenario? $[$Refer to Exhibit $2\mathrm{.}2.]$

a$.$ Predictive

b$.$ Diagnostic

c$.$ Prescriptive

d$.$ Descriptive