An analysis and estimation method of cost, by classifying cost accounts as fixed or variable with respect for specific output level is considered as

A. manufacturing analysis method

B. price analysis method

C. unit analysis method

D. account analysis method

Answer: Option D

Solution(By Examveda Team)

An analysis and estimation method of cost, by classifying cost accounts as fixed or variable with respect for specific output level is considered as account analysis method. The account analysis method is a cost accounting method for estimating the different costs associated with producing a product.