Then the company must consider the , which includes: A. Revaluating the breakeven point in units and dollars, reviewing all production reports, and implementing measures that would reduce waste and increase safety. B. Knowing the managers strengths and weaknesses, their ability to communicate effectively with the employees, and their ability to concentrate on areas that deviate from the plan. C. Collecting the data and preparing reports, educating managers to use the information, and the time to read, digest, and act on the information