Which cost estimation method does not use the company's cost information as its primary source of information about the relationship between total costs and act level O Engineering estimates O Account analysis Scattergraph gh d. Bakom Enterprises is planning to introduce new products for Marcurg e for 20.000 d e Direct materials S 00.000 Direct labor $720,000 (based on 18 per hour 40.000 hours Although overhead has not be estimated for the new product monthly data for alcoo The analysis results are as follows: l producon for the has been redig e re regression Dependent variable independent variable intercept Comment on independent variable Coenicient of comision Factory over Decours $ 120.000 SOO 9 0314 Based on this information, what percentage of the variation in overhead costs is explained by the independent variable 24 O 8145 O 97% O9u Balcom Enterprhes is planning to introduce a new product that will for $110 . Manufacturing cost estimates for 20.000 units for the test year of production Direct materia S1000 000 Direct labor $720,000 (based on 18 per hour 40.000 hours Although overhead has not been estimated for the new product, men regression. The analysis restare as follows det for Bacon's production for the two years has been analyzed using simple line Dependent variable independent variable tercept Coeficient on independent variable Coemcient of Correason Factory overhead to Direct her hours $120000 500 O14 Iased on this information, how much is the variable manufacturing cost per unit using the variable overhead estimated by the regression (assuming that direct materials and Trect labor are variable costs)? $78 591 OS 57