Which of the following cost$-$saving actions can potentially result in a company gaining a sustainable cost advantage over rivals because the company's actions to cut costs cannot be detected by rivals from the information in either the FIR or the Comparative Competitive Efforts section of the CIR?

Actions to underspend rivals in successfully securing contracts for celebrity endorsements of the company's footwear brand

Actions to avoid unfavorable exchange rate adjustments incurred by shipping pairs from a production facility in one region to a distribution center in another region

Investing in production improvement options B and C that give the company lower$-$cost capability to produce large numbers of models$/$styles of branded footwear with attractively high S$/$Q ratings as compared to rivals choosing NOT to invest in these same options.

Actions to escape paying import tariffs

Actions to deliver orders to retailers at the lowest feasible cost