The top management of Travis Corp. is preparing the budget for the following year. Travis Corp. used the production target of another company engaged in a similar business as a benchmark to set daily production targets for their laborers. However, after reviewing the labor efficiency at the end of the first quarter, management discovered that the variance from the budget regarding the daily production targets is very high. Which of the following actions, if taken during the budget preparation process, would have eliminated the possibility of a high budget variance? A The market expectation about the product should have been estimated. B The relevance of the benchmark should have been tested. C The company should not have relied on the historical data. D The resource allocation should have been appropriate