Indicate whether the actions listed a through g$,$ primarily represent initiatives for cost containment $($CC$),$ cost avoidance $($CA$),$ or cost reduction $($CR$).$

Action

a$.$ A retailer implemented a new distribution system that makes deliveries more efficient by

changing and$/$or combining routes.

b$.$ A retailer decided not to add a new product line because of the additional costs required for

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capabilities that were not available in$-$house.

c$.$ A manufacturer reduces its energy costs and water usage in line with its sustainability goals by

implementing operational efficiencies.

d$.$ A cost variance system is implemented in a manufacturing setting to identify favorable and

unfavorable variances in real time which helps control costs $($Do not use CA$).$

e$.$ In order to save money on health care costs, a medium$-$sized manufacturer determined that

self$-$insuring for medical costs falling under catastrophic levels is more cost beneficial than

using a fully insured plan.

f$.$ The president of a consulting firm indicated that the current year departmental budgets for

selling costs need to be $10\%$ less than the prior year actual amounts. As a result, a number of

administrative positions were consolidated, resulting in a net reduction of staff.

g$.$ A fast food retailer added self$-$service kiosks for customer food ordering to replace staff in

response to increasing labor costs due to new regulations. $($Do not use CR$.)$