Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .Boone Hobbies, a wholesaler, has a sales budget for next month of $600,000.Cost of units sold is expected to be 40 percent of sales.All units are paid for in the month following purchase.The beginning inventory of units is $20,000, and an ending amount of $24,000 is desired.Beginning accounts payable is $152,000.
-A rolling budget is a budget or plan that

A) rolls several budgets together for forecasting purposes.
B) has one budget category roll into the next category.
C) rolls all budget categories together into a master budget.
D) is always available for a specified future period by replacing time periods as the lapse.
E) is not used to guide operations.