You have decided to start a lawn service business to help pay your tuition so that you can complete your undergraduate accounting degree. You plan to provide various lawn maintenance services that will include lawn mowing services, aeration and fertilization. You and two of your friends have agreed to work for you in this new business endeavor. Which of the following best describes a structural cost driver for your new business?

Select one:

A. Preparing monthly billing statements for clients

B. Hiring and training new employees

C. Providing employees with the authority to make decisions regarding a client

D. Determining the types of lawn services that you will provide for clients