A Cash Budget by Quarters for the Carney Company Is

A cash budget by quarters for the Carney Company is given below (note that some data are missing) . Missing data amounts have been keyed with either question marks or lowercase letters (a, b, c, etc.) ; these lowercase letters will be referred to in the questions that follow. (It may be necessary to calculate a value for items where a question mark appears.) The company requires a minimum cash balance of at least $10,000 to start a quarter. All data are in thousands of dollars.

-Which of the following is a major weakness of flexible budgets?

A) They are geared only to a single level of activity.
B) They give subordinates too much flexibility.
C) They force the manager to compare actual costs at one level of activity to budgeted costs at a different level of activity.
D) Their construction requires the use of one activity base common to all the different cost items.