Which term below is best paired with "a summarized budget than can easily be computed for several volume levels"?

Question

Quizplus · Accepted Answer

A flexible budget is a summarized budget that can easily be computed for several volume levels. It is designed to adjust to changes in sales volume or other variable factors, allowing for more accurate forecasting and planning. Sales volume variance, benchmarking, and overhead flexible budget variance are not necessarily related to a summarized budget that can easily be computed for several volume levels.

Which Term Below Is Best Paired with "A Summarized Budget