Which cost estimation method uses time$-$and$-$motion studies to reveal that to make a high$-$quality men's suit jacket, it takes $3$ hours of direct labour effort per jacket and $5$ minutes of a salaried manager's time to perform quality control?

Question $10$Select one:

a$.$

the high$-$low method

b$.$

the industrial engineering method

c$.$

the cash accounting method

d$.$

the accrual accounting method