After performing a thorough study of Michigan Company’s operations, an independent consultant determined that the firm’s labor standards were probably too tight.Which one of the following facts would be inconsistent with the consultant’s conclusion？ 在对密歇根公司的运营情况做了全面的调研以后，一位独立的咨询顾问认为公司的劳动力标准设定可能过 紧。下列提到的哪一项事实和该咨询顾问的结论不一致？

A review of performance reports revealed the presence of many unfavorable efficiency variances. 对业绩报告的审查，显示存在着很多生产效率的不利差异
B. Michigan’s budgeting process was well-defined and based on a bottom-up philosophy.公司的预算 编制流程规定得明白清晰，且遵循自下而上的理念
C. Management noted that minimal incentive bonuses have been paid in recent periods.管理层注意 到最近几期的激励奖金支付很少
D. Production supervisors found several significant fluctuations in manufacturing volume, with short-term increases on output being followed by rapid, sustained declines.生产监管人员发现产量 波动显著，大起大落