MaiorNet 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 Maiores static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 34 connectors at a total cost of $21.000 MajorNet System's managers could be direct labor standards based on O A continuous improvement OB time-and-motion studies OC benchmarking D. All of the above