The plant is doing so much better with the smaller batch sizes, but the cost accounting does not reflect this. Lou wants to use the cost from the last two months as opposed to the last twelve months to establish the $\_\_\_\_\_\_\_\_\_\_\_\_$ because of the plant's increased efficiencies.

Question $4$Select one or more:

a$.$

throughput rate

b$.$

sales commission rate

c$.$

capital improvement rate

d$.$

overhead and labor burden rate