A Significant Advantage of Using Either an Activity-Based Budgeting (ABB)

A significant advantage of using either an activity-based budgeting (ABB) or a time-driven activity-based budgeting (TDABB) system is:

A) Reduction in the cost of developing budget amounts.
B) Estimation of the cost of unused capacity, as a by-product of the budgeting process.
C) Increased levels of "budgetary slack," which has a positive influence on motivation.
D) Elimination of the need to generate a sales forecast for the upcoming period.
E) The incorporation of continuous-improvement standards within the budgets.