Which of the following cost categories would most likely use the price of orders placed with suppliers as its allocation base?

Select one:

A$.$ Accounting

B$.$ Purchasing

C$.$ Maintenance and repairs

D$.$ Personnel

The development of accurate cost$-$estimating equations requires the matching of the activity to

Select one:

A$.$ changes in technology and prices.

B$.$ production.

C$.$ related costs within each observation.

D$.$ all of the above.