A continuous improvement budgeted cost, in terms of variances and standard costs

A continuous improvement budgeted cost, in terms of variances and standard costs
A) is held constant regardless of external factors, thus enabling management to isolate internal variance factors.
B) is successively reduced over succeeding time periods.
C) ensures that managers will avoid unfavourable materials (or labour) variances that are due to external factors.
D) is easier to achieve for older, more established production runs, than for new products.
E) is achieved as easily for older, more established production runs, as for for new products.