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 fwed costs of $7,500 per month MajorNiet's static budget predicted production and sales of 100 connectors in August, but the company actualy produced and sold only 84 connectors at a total cost of 21.000. MajorNet Systemss managers could set direct labor standards based on O A. hmand-motion studes. OB. benchmarking O D. All of the above