M & G TV and Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to $2020$ operations.

Sales $(1,200$ televisions$)$

Cost of goods sold

Store manager's salary per year

Operating costs per year

Advertising and promotion per year

Commissions $(3\%$ of sales$)$

$$1,200,000$

$540,000$

$108,000$

$216,000$

$24,000$

$36,000$

Which cost estimation method is being used by M & G TV and Appliance Store?

A$.$ the operating costing method

B$.$ the marginal costing method

C$.$ the account analysis method

D$.$ the cost $-$ volume $-$ profit analysis method