Which One of the Following Statements Is Correct? an Incremental

Which one of the following statements is correct? An incremental budget is one that:

A) adds value to the business organization by helping managers to plan, control and make decisions
B) adds another month to the end of the annual budget as each month elapses so that the business always has a full year's budget in place
C) adds together all the monthly figures from the previous twelve months in order to calculate an average figure
D) takes last year's figures and adds a fixed percentage increase to all items of income and expenditure