问题如下：
5. French’s approach to forecasting Archway’s working capital accounts would be most likely classified as a:
选项：
A.hybrid approach.
B.top-down approach.
C.bottom-up approach.
解释：
C is correct.
French is using a bottom-up approach to forecast Archway’s working capital accounts by using the company’s historical efficiency ratios to project future performance.
老师，题干中不是也提到了所有公司都会经历COGS的inflation么，为什么不是Hybrid?
