Which of the following best describes why capacity variances (i.e. idle capacity waste) are covered alongside lean accounting topics in the textbook?

Which of the following best describes why capacity variances (i.e. idle capacity waste) are covered alongside lean accounting topics in the textbook?

1. There's no good reason. The professor is just a big meanie-face

2. Because lean accounting is interested in hiring workers at the lowest wage possible and keeping those busy as much as possible.

3. Because lean firms consider idle capacity as waste. These firms might use capacity variances in a similar way to how non-lean firms use traditional variance analysis.

4. Because these variances, along with traditional standard cost-based variance analysis, are critical tools in lean accounting