The Main Difference Between a Static Budget and a Flexible

The main difference between a static budget and a flexible budget is that the static budget is

A) constructed using a top-down approach, while the flexible budget uses a bottom-up approach.
B) based on units produced, while a flexible budget is based on units sold.
C) for a single level of activity, while a flexible budget can be adjusted for different activity levels.
D) used only for selling and administrative costs, while the flexible budget is used for manufacturing costs.