What Is the Primary Difference Between a Static Budget and a Flexible

What is the primary difference between a static budget and a flexible budget?

A) The static budget contains only fixed costs, while the flexible budget contains only variable costs.
B) The static budget is prepared for a single level of activity, while a flexible budget is adjusted for different activity levels.
C) The flexible budget is prepared for a single level of activity, while a static budget is adjusted for different activity levels.
D) The static budget is constructed using input from only upper level management, while a flexible budget obtains input from all levels of management.
E) The flexible budget is constructed using input from only upper level management, while a static budget obtains input from all levels of management.