Which of the following may result in failure to utilise the freed up resources flowing from improved performance?

A) Difficulty in disposing of excess equipment
B) Inability to increase sales to take up the idle capacity
C) Imbalance between resources made idle and those required for increasing activity levels
D) All of the given answers

All of the given answers may result in failure to utilise the freed up resources flowing from improved performance. Difficulty in disposing of excess equipment may lead to storage costs, while inability to increase sales to take up idle capacity may result in decreased profitability. Imbalance between resources made idle and those required for increasing activity levels may lead to underutilization of resources and decreased efficiency.