Vander Belt Manufacturing, Inc., is considering reorganizing its plant into manufacturing cells. The following estimates have been prepared to evaluate the benefits from the reorganization: Before the change After the change Total annual sales $250,000 $375,000 Costs as percentage of sales: Direct materials 20% 17% Direct labor 8% 7% Manufacturing Support costs 12% 6% Work-in-process inventory 550.000 $ 40,000 Inventory carrying costs are estimated to be 11% per year. After the change, sales are projected to increase because: O A. of the ability to process larger batch sizes. OB. of shorter delivery lead times. O C. of higher sales prices O D. All of the above are correct