Question 7 (3 points) Consider two companies, X and Y. Company X produces heavy machinery such as bulldozers and farm tractors. Company Y produces large diesel engines. About 70% of both companies' purchase spend is on intermediate inputs that go into finished products or are consumed as part of the production process. Company X extensively involves purchasing in the new product development process, whereas Company Y does not. Given this information, which company is likely to focus more attention on quantifying and recognizing cost avoidance? a) Company X Ob) Company Y. Oc) Both companies are equally likely to recognize cost avoidance