Your company manufactures wooden chairs and is thinking of expanding into making wooden tables. You've never made tables before and need to develop unit costs for this product in order to set a price. Thus you undertake time trials to determine how many minutes it will take your labour force to make a table (i.e. you actually time your workers while they make prototype tables). This procedure is an example of the following "Cost Estimation Method" Account Analysis Method Time Trial Method Industrial Engineering Method Quantitative Analysis Method