Which of the Following Statements Concerning the Minimum Level Approach

Which of the following statements concerning the minimum level approach to budgeting is true?

A) The minimum level approach to budgeting establishes a base amount for all budget items and requires explanation or justification for any budgeted amount above that level.
B) The minimum level approach to budgeting budgets physical inputs and costs as functions of planned activity.
C) The minimum level approach to budgeting budgets costs for a coming period as a dollar or percentage change from the amount budgeted or spent in some previous period.
D) The minimum level approach to budgeting has been more widely used in government than in business organizations.