Life-Cycle Budgeting Differs from Life-Cycle Costing in That

Life-cycle budgeting differs from life-cycle costing in that

A) budgeting includes revenues and costs, and costing includes only the costs.
B) budgeting includes all products of a company and costing is only for individual products.
C) budgeting is for the development and production of a product while costing is for only the production activities.
D) budgeting is for one accounting period and is a total dollar concept while costing is a per unit concept.
E) budgeting includes revenues, and costing includes only the costs.