Cost cutting and restructuring has allowed the manufacturing company to lower its projected losses for the second quarter, and they are forecasting a profit before the end of the year.

A. has allowed the manufacturing company to lower its projected losses for the second quarter, and they are forecasting
B. has allowed for the manufacturing company to lower its projected losses in the second quarter and to forecast
C. have allowed that the manufacturing company can lower the projected losses for the second quarter, and to forecast
D. have allowed the manufacturing company to lower its projected second-quarter losses and to forecast
E. have allowed for the manufacturing company to lower the projected losses in the second quarter, as well as forecasting

D