Could you please help me to answer the question under the requirement 4 part?

Thank you!

Sunny Energy Systems (SES) sells solar heating systems in residential areas of eastern Pennsylvania. (Click the icon to view additional information.) Actual results for 2016 and 2017 for SES are: (Click the icon to view the actual results.) After experiencing high costs in 2016, SES used value engineering to reduce the cost of selling solar heating systems. Managers at SES want to evaluate whether value engineering has succeeded in reducing the selling cost per sale by the targeted 6% in 2017. Read the requirements. Total 214.00 VU, 4TV.UU Requirement 3. Did SES achieve the target cost per sale in 2017? Explain. (Round your answer to the nearest cent.) The target cost for 2017 is $ 269.39 (Round applicable answers to the nearest cent.) Did SES achieve the target cost per sale in 2017? No Was the actual cost for 2017 higher or lower than the target cost for 2017? higher By how much? $ 5.47 Requirement 4. What challenges might managers at SES encounter in achieving the target cost and how might they overcome these challenges? The challenges SES may face in achieving their target cost include the following: (Select all that apply.) A. unexpected decreases in the cost of supplies, fuel, etc. B. customer resistance to reduced pricing unexpected increases in the cost of supplies, fuel, etc. D. employee resistance to changes in processes LYE. new compliance requirements imposed from the federal and/or state governments that increase the effort required for each new system To overcome these challenges, SES managers should do the following: (Select all that apply.) A. encourage employee participation and celebrate small improvements toward achieving the target cost B. discuss cost cutting strategies with customers C. set cost-cutting targets after taking into account the external environment such as cost of supplies and new compliance requirements D. dismiss or penalize employees who resist changes in processes | E. create a culture where employees are encouraged to continuously improve the energy audit process, perhaps by sharing some of the cost savings with the employees Sunny Energy Systems (SES) sells solar heating systems in residential areas of eastern Pennsylvania. (Click the icon to view additional information.) Actual results for 2016 and 2017 for SES are: (Click the icon to view the actual results.) After experiencing high costs in 2016, SES used value engineering to reduce the cost of selling solar heating systems. Managers at SES want to evaluate whether value engineering has succeeded in reducing the selling cost per sale by the targeted 6% in 2017. Read the requirements. Total 214.00 VU, 4TV.UU Requirement 3. Did SES achieve the target cost per sale in 2017? Explain. (Round your answer to the nearest cent.) The target cost for 2017 is $ 269.39 (Round applicable answers to the nearest cent.) Did SES achieve the target cost per sale in 2017? No Was the actual cost for 2017 higher or lower than the target cost for 2017? higher By how much? $ 5.47 Requirement 4. What challenges might managers at SES encounter in achieving the target cost and how might they overcome these challenges? The challenges SES may face in achieving their target cost include the following: (Select all that apply.) A. unexpected decreases in the cost of supplies, fuel, etc. B. customer resistance to reduced pricing unexpected increases in the cost of supplies, fuel, etc. D. employee resistance to changes in processes LYE. new compliance requirements imposed from the federal and/or state governments that increase the effort required for each new system To overcome these challenges, SES managers should do the following: (Select all that apply.) A. encourage employee participation and celebrate small improvements toward achieving the target cost B. discuss cost cutting strategies with customers C. set cost-cutting targets after taking into account the external environment such as cost of supplies and new compliance requirements D. dismiss or penalize employees who resist changes in processes | E. create a culture where employees are encouraged to continuously improve the energy audit process, perhaps by sharing some of the cost savings with the employees