$\backslash$table$[[,,,],[,$Budgeted Actual $2$ Actual Cost,,$],[$Direct m$,175,000,168,000,$$$3,450,000],[$Direct $1.,72,800,71,500,825,000],[$Machine$,900,880,250,000],[$Mechanic$,273,000,281,250,3,750,000],[,,,]]$

In order to reduce costs so as to reach the desired target cost, Tool Industries should also focus on reducing the cost of:

Question $1$ options:

Direct materials

Direct labor

Machine setups

Mechanical assembly

All of these answer choices are correct