The account analysis method estimates cost functions$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

in a manner that cannot be usefully combined with any other cost estimation methods

B$.$

at a high$$ cost$,$ which renders it seldom used

C$.$

by classifying cost accounts as$$ variable, fixed, or mixed based on qualitative analysis

D$.$

using

timeminus$$andminus$$motion

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