Which of the Following Is Not Linked to the Cost

Multiple Choice

Which of the following is not linked to the cost driver of international business activity?

A) A manufacturing company that follows its customers to foreign markets to be able to supply them.
B) A company that goes abroad through exporting to enhance production economies of scale.
C) A company that goes abroad through exporting to spread R&D costs across a larger number of units of goods sold.
D) A company that moves its manufacturing operations to another country that offers an export processing zone that has no taxation for products that are processed and re-exported.
E) An accounting company that moves some of its tax preparation work from the United States to India to utilize workers who have English language skill but a lower salary range. This establishes foreign operations in markets where their principal accounts are located.