Managers Are Generally the Most Knowledgeable About Which Aspect of Budgeting

Managers are generally the most knowledgeable about which aspect of budgeting?

A) Defining the production system, i.e., how goods and services are produced
B) Quantifying expected operations in dollars, i.e., building a budget
C) Analyzing potential capital investments to determine whether they are financially advantageous
D) Analyzing actual results in light of the budget to determine where costs were better or worse than expected