When there is only funding available to improve one step in a process (if you think there are multiple correct answers, please choose the best one): A. It should always be the last step, because more value-added is scrapped there. B. It should always be the first step, because quality should start at the beginning. C. It should be the step that, after improvement expenses, results in the highest contribution. D. It should always be the most expensive step.

The best answer among the options provided is: C. It should be the step that, after improvement expenses, results in the highest contribution. This answer focuses on maximizing the overall impact of the improvement by considering the balance between the expenses required for the improvement and the resulting benefits or contributions gained from that improvement. This approach ensures that the available funding is utilized in a way that generates the most significant positive change in the process.