Refer to the information for Point Products in Exercise 5-54. The managers at Point Products are uncertain what to do with these costs estimation results. Specifically, they are uncertain which, if either, method (account analysis or regression analysis) they should use or whether it may depend on the information they want for making their decisions. They ask you for your recommendations.
Write a memo with your recommendation about when or how to use these analyses. Be sure to state your reasons and provide any visual information that would help explain your reasoning.