4) The theory of constraints uses a different definition of Inventory Cost than traditional cost accounting. Which of these statements are correct? a. Only DM and DL are counted as inventory cost b. This means the approach that the Theory of constraints takes is wrong c. Only the cost of the inventory is considered inventory cost d. MOH is allocated only for the bottleneck function 5) An employee bonus program that includes elements of customer satisfaction and employee growth is using concepts related to: a. Nash's game theory b. Kaplan's Balanced scorecard c. Porter's Five Forces d. Elliott's variance analysis framework