All of the following are examples of planning functions except:

Group of answer choices

MS Software Inc. has indicated that they will start periodic subscription of all their products online instead of selling them in store.

JB Hi$-$Fi Inc. is preparing a budget to ascertain the direct labor cost expected to be incurred next year for its new product line.

WM Inc. has decided to open a manufacturing plant in South Africa next year.

Blue Mountain Inc. has found that their manufacturing costs exceed the budgeted costs by $$20,000.$