MajorNet Systems is a start-up company that makes connectors for high-speed Internet connections. The company...

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Accounting

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's 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's managers could set direct labor standards based on

A)Continuous improvement

B)time and motion studies

C)benchmarking

D)all of the above

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