Managerial accounting provides performance reports to internal users. Which of the following is considered an advantage of performance reports?

a$.$ Performance reports allow management to identify any large amounts of scrap materials or employee downtime.

b$.$ A report could analyze the potential efficiencies and dollar savings of purchasing computerized equipment to speed up the production process.

c$.$ A report could analyze how many units need to be sold to cover operating costs and expenses and used to set monthly selling targets and bonuses for sales personnel.

d$.$ All of these choices are correct.

$$