Miller's Good Value Appliance Store is a small company that has hired you, as an accountant, to perform some management advisory services. The following information pertains to 2008 operations.

Sales (5,000 microwave ovens)$1,350,000

Cost of goods sold 540,000

Store manager's salary per year 75,000

Operating costs per year 225,000

Advertising and promotion per year 25,000

Commissions (4% of sales) 67,500

Which cost estimation method is being used by Miller's Good Value Appliance Store?

A The account analysis method

B The industrial engineering method

C The quantitative analysis method

D The conference method