Which of the Following Companies Is Using Cost Drivers Effectively

Which of the following companies is using cost drivers effectively to manage value chain activities cost efficiently?

A) Company A orders large amounts of supplies and keeps them stocked until customer demand rises to prevent falling behind schedule in meeting customer needs.
B) Company B uses just-in-time inventories and produces made-to-order products as and when customer demand rises.
C) Company C collects customer requests first and starts processing them only after reaching a certain number.
D) Company D routes all its supplies to a warehouse for storage and then transports them to individual factories for processing.
E) Company E substitutes lower-cost inputs with high-quality, high-cost inputs to gain customer attention and loyalty.