Which of the following would not lead to a build up inventory as a strategy to increase operating income? O A. O B. C. 0 D. Allocating resources to production by deferring maintenance of equipment and building beyond the current period. Cutting overhead costs as year-end approaches Plant manager switching to make products that absorb the highest amounts of fixed costs Plant manager accepting an order to increase production and build up inventory when another plant in the same company would be better suited to take on the order