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 administrative 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 day
(3) 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?