To discourage producing for$$ inventory, management can$\_\_\_\_\_\_\_\_.$

Question content area bottom

Part $1$

A$.$

implement absorption costing across all departments

B$.$

discourage using nonfinancial measures such as units in ending inventory compared to units in sales as nonfinancial measures may not be congruent with management performance goals

C$.$

evaluate performance over a quarterly period rather than a single year

D$.$

develop budgeting and planning activities that reduce$$ management's freedom to inappropriately build inventory through increased production