Required:

A$.$ A multiple regression analysis finds that the number of orders requiring special handling activities represents a significant driver of overhead costs.

B$.$ A Monte Carlo simulation uses data from the accounting information system to forecast the incremental costs of different new store location scenarios under consideration.

C$.$ A linear programming optimization model shows the maximum profitability service mix for a spa and welliness center constrained by the number of certified professionals it can employ each year.

D$.$ A ratio analysis of historical data reveals an upward trend in warranty costs.

E$.$ An IBM Watson$-$based sentiment analysis of customer text message provides insights regarding their willingness to pay for costly new product features.

F$.$ An Excel$-$based spreadsheet analysis of overhead costs demonstrates that a large favorable spending variance is outweighed by an even larger efficiency variance $($refer to Exhibit $2\mathrm{.}6$ for a review of data analytics types$).$