Mickle Company Has the Following Information

Mickle Company has the following information:
Purchases are paid for in the following manner:
20 percent in the month of purchase
50 percent in the month after purchase
30 percent two months after purchase
-Which of the following statements is NOT true?

A) Managers often compare actual results with budgets in evaluating subordinates.
B) Too often, top management and accountants are overly concerned with the mechanics of budgets.
C) A serious human relations problem arises when budgets stress one set of performance goals, but employees and managers are rewarded for performance on other dimensions.
D) All of the above are true statements.