In the Context of the 8-Question Framework, Which of the Following

In the context of the 8-Question Framework, which of the following is an example of a question that may arise concerning cost?

A) Are there other costs, such as costs to stakeholders and the community, we are not factoring in?
B) What ways can we cut costs within the boundaries of the law to increase profitability?
C) Are we ensuring that we are always accepting the lowest bid for costs?
D) How does the firm change a negative NPV to a positive NPV?