Question: When managers allocate fixed costs according to long - term goals, it could unintentionally lead to a trend of _ _ _ _ _ _

When managers allocate fixed costs according to long-term goals, it could unintentionally lead to a trend of ________.
a.
overestimate planned costs
b.
underutilize available capacity
c.
overestimate planned usage
d.
underestimate planned usage

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