Assisting the controller in developing and monitoring a series of business process indicators, which are historically correlated with, but independent of sales.

Assisting the controller in developing and monitoring a series of business process indicators, which are historically correlated with, but independent of sales.
A . 1 and 2 only.
B. 2 and 3 only.
C. 2 and 4 only.
D. 3 and 4 only

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Answer: A