MajorNet Systems is a$$ start$-$up company that makes connectors for$$ high$-$speed Internet connections. The company has budgeted variable costs of$$ $$145$ for each connector and fixed costs of$$ $$7,500$ per month. MajorNet$$ Systems' static budget predicted production and sales of $100$ connectors in$$ August, but the company actually produced and sold only $84$ connectors at a total cost of$$ $$21,000.$

MajorNet$$ Systems' managers could set direct labor standards based on

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Part $1$

A$.$

continuous improvement.

B$.$

$$time$-$and$-$motion studies.

C$.$

benchmarking.

D$.$

All of the above.