When juggling costing variables, costing professionals may make one decision that impacts another. List at least three variables and mention how saving costs in that area may impact another. Example: Expensive materials can be substituted by cheaper ones, but the cheaper materials may bring risk to the quality of the product. Utilization can be increased

What will be an ideal response?

by offering fewer sizes or smaller sizes thereby risking losing customers
by reducing dramatic proportions in the style such as sweeping hem width at the risk of losing novelty and appeal
Materials costs may be reduced by reducing color offerings or consolidating several styles into one, thereby increasing units for bulk orders, but novelty and variety will be lost.
Duty may be less on some fiber contents than on others, but the fiber may not appeal to the target customer.
Shipping costs may be reduced when the wholesaler lets the vendor pay for shipping services, but they also lose control over the process.
Labor costs may be reduced by reducing details on the product, but novelty and uniqueness will be reduced.