Frederick Taylor and the Scientific Management Movement Constructed Cost Estimates

Frederick Taylor and the scientific management movement constructed cost estimates using time studies that included all of the following steps EXCEPT

A) Dividing jobs into elementary movement
B) Discarding useless movements and selecting the best movements
C) Recording the performance of skilled workers
D) Adding additional time for unavoidable delays, rest time, and new workers
E) All of the above steps were used to construct cost estimates