Answer :
The best corporate financial planning to be taking into account for the product launch is the ways to curb variable expenses.
What is the reason for curbing of variable expenses?
In a manufacturing process, it is known that the variable expenses flunctuates to any level and can lead to high cost of operation if care are not exercise by the firm.
Hence, in order to remain at profitable level, the best financial planning for the product launch is the ways to curb variable expenses.
Therefore, the Option B is correct.
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