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. time-and-motion studies. b. continuous improvement. c. benchmarking. d. all of the above.

Fortress international, a large conglomerate, procures a few component parts from external suppliers and also manufactures some of the key raw materials in its own subsidiaries. aside from this, the company does not solely depend on outside distributors to reach its customers. in fact, it has its own retail stores to distribute its products. in this scenario, which of the following alternatives to vertical integration is fortress international applying? a. concentric integration b. taper integration c. horizontal integration d. conglomerate integration