Annual Cost Rates Are Preferred Over Actual Cost Rates for All

Annual cost rates are preferred over actual cost rates for all of the following reasons EXCEPT:

A) budgeted indirect-cost rates are known prior to the inception of a new job.
B) budgeted costs allow managers to have cost information on a timely basis.
C) budgeted-cost rates can be used to allocate direct or indirect costs
D) budgeted costs may be subject to short-run fluctuations.