Def Co provides accounting services to government departments. On average, each staff member works six chargeable hours per day, with the rest of their working day being spent on non-chargeable admin work. One of the company’s main objectives is to produce a high level of quality and customer satisfaction.Def co has set its targets for the next year as follows:1. Cutting departmental expenditure by 5%2. Increasing the number of chargeable hours handled by advisers to 6.2 per day3. Obtaining a score of 4.7 or above on customer satisfaction surveys.Which of the following options allocates the above targets to the correct value for money performance category?

A. EconomyEfficiencyEffectiveness132
B.213
C.321
D.123