Compared to variable overhead costs planning, fixed overhead cost planning has an additional strategic issue beyond undertaking only essential activities and efficient operations. That additional requirement is best described as:
a. focusing on the highest possible quality
b. increasing the linearity between total costs and volume of production
c. choosing the appropriate level of capacity that will benefit the company in the long-run
d. identifying essential value-adding activities

“dear sir: it is with great reluctance, i trouble you on a subject, which does not fall within your province; but it is a subject that occasions me more distress, than i have felt, since the commencement of the war; and which loudly demands the most zealous exertions of every person of weight and authority, who is interested in the success of our affairs. i mean the present dreadful situation of the army for want of provisions, and the miserable prospects before us, with respect to futurity. it is more alarming than you will probably conceive, for, to form a just idea, it were necessary to be on the spot. for some days past, there has been little less, than a famine in camp. a part of the army has been a week, without any kind of flesh, and the rest for three or four days. naked and starving as they are, we cannot enough admire the incomparable patience and fidelity of the soldiery, that they have not been ere this excited by their sufferings, to a general mutiny or dispersion. strong symptoms, however, discontent have appeared in particular instances; and nothing but the most acitive efforts every where can long avert so shocking a catastrophe.” what’s the central idea?