Which of the following methods is not used to reduce the undesirable affects of absorption costing?

A. Use alternative methods of inventory costing for internal purposes that does not create incentives for managers to produce for inventory.

B. Incorporate carrying charges for inventory in the internal accounting system.

C. Include only financial variables in the measures used to evaluate performance.

D. Focus on careful planning and budgeting of inventory amounts.

E. Place greater weight on reporting performance over longer periods.