Crunchies Inc. manufactured Corn Flakes as its primary product in 2019. The managers of Crunchies have decided to include Bran Flakes as part of the companys offerings for 2020. In order to accomplish this, they will have to include a machine that processes wheat. The new machine is added to the manufacturing overhead costs in the 2020 budget. This action falls under____________________________________________.

A.Strategic implementation in the budget

B. Competitor benchmarking in the budget

C. Trend incorporation in the budget

D. Brand differentiation in the budget