${?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{a}re\text{s}\text{o}\text{m}\text{e}\text{e}\text{x}\text{a}\text{m}\text{p}\text{l}\text{e}\text{s}ofintangiblecosts.}$

$a.$

Operations management and competitive advantage

$b.$

Quality $of$ life and accounting systems

$c.$

Quality and quaintly

$d.$

Attitude toward unions and education