How do managers plan for variable overhead$$ costs?

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Part $1$

A$.$

Planning to eliminate the variable overhead activities that add value for customers using the product or service

B$.$

Planning the appropriate level of capacity or investment that will benefit the company in the long run

C$.$

Planning to undertake only those variable overhead activities that add value for customers using the product or$$ service, and to use the cost drivers in those activities in the most efficient way

D$.$

Both A and B