The new year has begun, and Casey has received the first months actual expenditures. In reviewing the data provided, she realizes the key performance indicators (KPIs) set by the master budget for labor overtime has been exceeded. She asks for a detailed report of transactions that were used to calculate the KPIs. The data she was provided came from the

A. actual labor hours reported by the employees.

B. master budget numbers developed for the current year.

C. techniques that were chosen to support the strategies adopted by the company.

D. objectives set by the company during the strategic planning process.