Which of the Following Best Defines a Structural Cost Driver

Which of the following best defines a structural cost driver?

A) Fundamental choices about the size and scope of operations and technologies employed in delivering products or services to customers
B) Choices concerning the organization of activities and the involvement of persons inside and outside the organization in decision making
C) Specific units of work performed to serve customer needs that consume costly resources
D) The process of ensuring that results agree with plans